The GSTAT Raipur Bench has allowed three connected appeals by way of remand, setting aside both the Orders-in-Appeal and the Orders-in-Original, holding that the First Appellate Authority’s orders — which dismissed seven substantive grounds of appeal and approximately 70 judicial citations relied upon by the appellants in a mere three paragraphs, with identical language used across all three appeals without independent consideration — constituted a failure to pass a reasoned and speaking order and violated the third principle of natural justice. The ruling by Members Pradeep Kumar Vyas (JM) and Chandra Bhushan Singh (TM) in APL/5, 20, 31/RPR/2026 (Cheema Bricks & Traders, Cheema Trading Company, Cheema Local Carrier & Construction v. Commissioner State GST, decided 24.09.2026) applies the Supreme Court’s principles in Kranti Associates v. Masud Ahmed Khan (2010) 9 SCC 496, Basudev Dutta v. State of West Bengal (2024) and V. Nagesh v. H.V. Sreenivasa (2010) 13 SCC 530.
The Tribunal remanded to the Assessing Officer rather than the First Appellate Authority because the appellants had also raised fundamental challenges to the original adjudication, including alleged absence of effective personal hearing under Section 75(4) and non-identification of relied-upon documents. The Tribunal directed: identification and availability of relied-upon documents; opportunity to file reply, explanation and supporting material; effective personal hearing specifying date, time and mode; and reasoned orders recording reasons for accepting or rejecting each ground. The Tribunal also addressed the remand question, holding that while ordinarily appeals should be decided on merits, where the first appellate authority has failed to decide any ground, remand preserves the parties’ right to approach the Tribunal rather than directly burdening the High Court.
- 2026-juristway.com-2687-GSTAT(Raipur)-GST; 2691; 2695 | GSTAT Raipur Bench | APL/5, 20 & 31/RPR/2026 | 24.09.2026