Shakti Industrial House Vs Joint Commissioner (Appeals-II) (GSTAT Hyderabad)
Summary: The Goods and Services Tax Appellate Tribunal dismissed the appeal filed by Shakti Industrial House for want of prosecution without examining its merits. The appeal, registered as APL/DD35/HYD/2026, arose from OIA No. HYD-GST-SC-AP2-349-2023-24 dated 31.01.2024 and involved non-payment of late fee and allegedly ineligible Input Tax Credit.
The Registry identified four defects, including failure to upload the relevant show-cause notice, failure to furnish legible copies of the order-in-original, non-payment of the prescribed court fee and omission of basic particulars such as respondent details. Although the Registry granted hearings on 27.04.2026, 13.05.2026 and 02.06.2026, the appellant did not cure the defects.
The Bench thereafter provided three further opportunities for appearance on 15.07.2026, 29.07.2026 and 02.09.2026. Neither the appellant nor its counsel appeared, and no communication explaining their absence was received. Referring to Rule 10 and Rule 42 of the GSTAT Procedure Rules, 2025, the Tribunal observed that it possessed inherent powers to secure justice and could dismiss an appeal for default when the appellant failed to appear.
Since the appellant had neither removed the defects nor appeared despite six opportunities collectively granted by the Registry and the Bench, the Tribunal found that no further time could be allowed. It accordingly dismissed the appeal for want of prosecution. However, the appellant was granted liberty to seek restoration under the proviso to Rule 42 within a reasonable time.
