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SGST Supreme Court Cases

GST - Principles of Natural Justice, Dismissal of Appeal by Appellant Authority - Appellant filed an appeal before the Appellant Authority against an adverse order – The Appellant Authority dismissed the appeal for non-prosecution as well as on merits without hearing the appellant – Appellant-assessee challenge the order of the High Court upholding the order passed by the Appellant Authority - Whether the Appellate Commissioner was justified in dismissing the appeal on merits without giving an opportunity to the appellant to make submissions – HELD - the Appellate Commissioner's action of dismissing the appeal on merits without hearing the appellant was a violation of the principles of natural justice. The Appellate Commissioner could have dismissed the appeal for non-prosecution due to the consistent absence of the appellant but was not justified in dismissing it on merits without providing the appellant an opportunity to be heard - the principle and rule stated in Order XLI Rule 17 of the Code of Civil Procedure, 1908 ought to have been followed by the Appellate Commissioner who could not have therefore dismissed the appeal filed by the appellant on merits without giving an opportunity to the appellant herein to make his submissions - the orders of the High Court and the Appellate Commissioner are set aside and the matter is restored on the file of the Appellate Commissioner, while imposing a cost of Rs. 25,000 on the appellant for its consistent absence before the Appellate Commissioner – the appeal is allowed
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