Section 21(3) in The Central Sales Tax (Amendment) Act, 2001
(3)The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal:Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative: Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order.
