ST. Antony Trading And Transport Pvt. Limited Vs Joint Commissioner
Date: April 7, 2025
Subject Matter
Appellate Authority must address cases on merits, even without appellants’ presence, and not dismiss appeals solely for absence
Summary
In this case, the petitioner challenged the orders of the Appellate Authority under the CGST Act for the financial years 2020-21 and 2021-22, arguing that the appeals were dismissed without a proper hearing due to the petitioner's non-appearance, des…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Petitioner challenges the orders of the Appellate Authority under the Central Goods and Services Tax Act, 2017 (for short, the CGST Act’) for the financial years 2020-21 and 2021-22. 2. Pursuant to orders issued under Section 73 of the CGST Act for the aforementioned two financial years, petitioner preferred appeals before the However, by the im…