SFC Global Commodity Private Limited Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court considered a writ petition concerning the rejection of an appeal by the Appellate Authority under the Central Goods and Services Tax Act, 2017. The petitioner had challenged an order dated 24.09.2025 passed by the Deputy Commissioner of Sales Tax on grounds including violation of principles of natural justice, timely submission of replies to RFT-08 notices, and denial of a personal hearing as required under Section 75(4) of the Act. The petitioner also contended that the delayed generation of RFT-01 was due to an administrative lapse and auto-generation by the system, which should not have caused prejudice.
The Appellate Authority, however, rejected the appeal primarily on the ground that the petitioner did not remain present for the personal hearing, despite being given an opportunity. The High Court observed that the Appellate Authority failed to consider the detailed submissions and grounds raised in the appeal memo and merely dismissed the appeal due to non-appearance.
The Court held that even in the absence of the petitioner during the hearing, the Appellate Authority is obligated to pass a reasoned order addressing the grounds raised in the appeal. It found that failure to do so amounted to illegality.
