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, which mandates that the Appellate Authority’s order must be in writing, state the points for determination, and provide reasons for the decision, the court emphasized that appeals cannot be dismissed solely for non-appearance. Relying on a Patna High Court ruling and a Supreme Court observation regarding similar provisions in the Income Tax Act, the Kerala High Court found the dismissal orders to be improper as they lacked merit-based consideration. Consequently, the court set aside the Appellate Authority’s orders and directed a fresh consideration of the appeals after granting the petitioner another opportunity for a hearing.
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.
