GST Appeal Must Be Decided on Merits, Not to be Dismissed for Absence: Kerala HC

ST. Antony Trading And Transport Pvt. Limited Vs Joint Commissioner (Kerala High Court) Kerala High Court addressed a petition challenging the dismissal of appeals by the Appellate Authority under the CGST Act for the financial years 2020-21 and 2021-22 due to the non-appearance of the appellant, St. Antony Trading And Transport Pvt. Limited. The court noted that despite granting three adjournments, the Appellate Authority dismissed the appeals without determining any points for consideration or providing reasons beyond the appellant’s absence. Citing Section 107(12) of the CGST Act, whi...