BA Continuum India Pvt. Ltd. Vs State of Maharashtra (Bombay High Court)
Summary: The Bombay High Court considered whether a GST appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 could be dismissed merely because the appellant failed to remain present at the hearing. The Petitioner, BA Continuum India Pvt. Ltd., had applied for refund before the original Authority, but the refund application was rejected. The Petitioner thereafter filed an appeal before the Appellate Authority. The Petitioner did not remain present despite hearing notices, and the Appellate Authority rejected/dismissed the appeal for non-attendance and non-compliance, while confirming the demand order.
Before the High Court, the Petitioner accepted that its non-appearance was a genuine mistake, but principally contended that the appeal was required to be decided on merits under Section 107(11) and (12) of the CGST Act. Section 107(11) requires the Appellate Authority, after such further inquiry as may be necessary, to pass an order confirming, modifying or annulling the decision or order appealed against. Section 107(12) requires the appellate order to be in writing and to state the points for determination, the decision thereon and the reasons for such decision. The statutory provision is available in TaxGuru’s CGST Act, 2017 reference.
