HC set aside GST Order passed without emanating reasons for conclusion

Pacific International Private Limited Vs Commissioner (Appeal) Goods and Service Tax (Orissa High Court) Orissa High Court held that passing of order by Appellate Authority, by mere affirming to the view expressed in review order, without emanating reasons for the conclusion makes it vulnerable and liable to be impeached. Accordingly, appellate order set aside. Facts- The petitioner, registered under the Finance Act, 1994 as manufacturer providing technical support and consultancy service to foreign customers, supplied direct services falling under the category ‘export services’ as enumera...