DGAP Vs Bollineni Developers Ltd (GSTAT)
The matter was heard by the GST Appellate Tribunal through virtual mode. The authorized representative for the DGAP was present, assisted by departmental officials, while no one appeared on behalf of the complainant. As per an earlier order dated 16.12.2025, the Tribunal office had sent a virtual hearing link to the complainant, and it was confirmed that the email was received. Despite this and despite being given sufficient opportunities, the complainant failed to appear or participate in the proceedings. The authorized representative submitted that repeated opportunities had already been granted without any response from the complainant. In view of the continued non-appearance and lack of participation, the Tribunal held that the DGAP report dated 15.04.2025 deserved acceptance. Accordingly, the Tribunal accepted the report and disposed of the matter.
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT
1. The matter was taken up today through virtual mode.
2. Shri Rahul Rao Gautam, Additional Assistant Director and Authorized Representative, assisted by Shri Ravi Passi, Inspector, and Shri Ravi Kumar, Court Officer, is present.
3. None present for or on behalf of complainant.
4. Pursuant to the earlier order dated 16.12.2025, the office sent a link to Mr. Vinod Edayillyam, the complainant, to appear before this Tribunal through virtual mode.
