2026-VIL-1032-BOM
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SGST High Court Cases

GST – Jurisdiction of Appellate Authority to dismiss statutory appeal for non-prosecution and failure to appear - Petitioner failed to appear for hearing despite three notices and substantial time given - Appellate Authority dismissed appeal for non-attendance and non-compliance on the ground that appellant failed to substantiate grounds of appeal - Whether Appellate Authority has power to dismiss an appeal for want of prosecution or non-appearance of appellant and whether appeal can be disposed without deciding on merits - HELD - The appellate authority under Section 107(11) of CGST Act, 2017 is statutorily mandated to pass an order which it thinks just and proper either confirming modifying or annulling the decision or order appealed against after making such further inquiry as may be necessary - The statutory scheme contemplates only three courses of action available to the Appellate Authority namely to confirm modify or annul the impugned decision or order. No provision allows dismissal of appeal for non-appearance or non-prosecution - An appeal dismissed for non-appearance cannot constitute a reasoned order disposing of appeal by stating points for determination and reasons for decision as mandated by Section 107(12). The principles of natural justice require that even where appellant is not present the appellate authority must adjudicate the matter on the basis of documents and materials already on record and pass a reasoned order - The impugned order dismissing the appeal for non-attendance and non-compliance is quashed and set aside as it was passed without jurisdiction. The case is remanded to the Appellate Authority to decide the appeal on its merits in accordance with law following principles of natural justice – The petition is allowed
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