Merits-Based GST Refund Appeals Require Reasoned Decisions, Preventing Dismissal Solely for Non-Appearance and Requiring Fresh Adjudication
Case-Laws
GST
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
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