2026-VIL-162-GSTAT-JLN
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SGST Tribunal

GST - Validity of Order-in-Appeal dismissing appeal without hearing and without a speaking order - First Appellate Authority dismissed the appeal by a one-page order without considering the adjournment request - Whether the Order-in-Appeal, passed without affording an opportunity of hearing and without a speaking order - HELD - Section 107(8) of the CGST Act requires the Appellate Authority to give the Appellant an opportunity of being heard. Section 107(12) requires the order to be in writing and to state the points for determination, the decision thereon and the reasons for such decision. Section 107(11) requires the Appellate Authority to make the necessary inquiry and then confirm, modify or annul the order - The order merely stated that the grounds were perused and that the order of the proper officer required no interference. This does not meet the requirement of Section 107(12). The Appellate Authority cannot dismiss an appeal on account of non-appearance of the Appellant or the authorised representative. At most it can proceed ex parte, but it is still obligated to decide the appeal on merits - An order without reasoning is a non-speaking order and is violative of the principles of natural justice. The impugned order, being cryptic and non-speaking and passed in defiance of Section 107, is hit by audi alteram partem - The Order-in-Appeal is set aside. The matter is remanded to the First Appellate Authority to decide the appeal afresh on merits by a speaking order, after giving the Appellant a hearing - The appeal stands disposed of
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