Section 107 of the CGST Act, 2017 – Appeal —- The Petitioner sought to set aside the impugned endorsement dated 20.07.2022; to direct the Respondent No.1 to provide a fair and sufficient opportunity of hearing in respect of Appeal to the Appellate Authority. The counsel for the petitioner submitted that the said endorsement is an unreasoned, non-speaking, arbitrary, cryptic and laconic endorsement without application of mind. Moreover, no opportunity was granted in favour of the petitioner to urge all contentions including the contentions with regard to maintainability of the appeal. The court observed that a perusal of the impugned endorsement would indicate that respondent No.1 has not considered or appreciated the scope and ambit of Section 107 R/w. Section 121 of the said Act and consequently, the impugned endorsement being unreasoned, non-speaking, arbitrary, cryptic and laconic, the same deserves to be quashed.

Held that:- The Hon’ble High Court set aside the impugned endorsement and remitted the matter back to respondent No.1, the appellate authority for reconsideration afresh in accordance with law.