GST Appeal Cannot Be Dismissed Only Due to Absence at Personal Hearing: Gujarat HC

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 genera...