Procedural fairness in GST appeals requires a meaningful hearing, not ex parte disposal on the first date after short notice.

In GST advance ruling appellate proceedings, a short and justified adjournment request should ordinarily not be refused where counsel is unavailable and the hearing notice is issued on very short notice. Deciding the appeal ex parte on the first date of hearing, without giving a meaningful opportunity to be heard, was treated as harsh, unreasonable and contrary to procedural fairness. The commentary states that ex parte disposal in this setting should be a last resort and that authorities should follow a fair listing procedure with prior indication of likely hearing dates. The appellate order was set aside and the matter remanded for fresh decision after a proper hearing.

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Issues: Whether the Appellate Authority was justified in rejecting the adjournment request and deciding the appeal on merits ex parte on the first date of hearing.

Analysis: The dispute arose in advance ruling proceedings under the Goods and Services Tax regime, where the appellate mechanism is intended to provide prompt and fair resolution. The notice of hearing was issued with very short notice, after a substantial part of the time contemplated for disposal had already elapsed, and the request for adjournment was made because counsel was unavailable. In such circumstances, proceeding to decide the appeal on merits without granting a meaningful opportunity of hearing was held to be harsh and unreasonable. The Court emphasized that ex parte disposal in this setting should be a measure of last resort, and that the authorities ought to adopt a fair listing procedure giving prior indication of likely hearing dates.

Conclusion: The ex parte appellate order was not justified and was set aside.

Final Conclusion: The matter was remanded to the Appellate Authority for fresh decision of the appeal after affording a proper opportunity of hearing, with directions to proceed expeditiously.

Ratio Decidendi: In advance ruling appellate proceedings, denial of a reasonable opportunity of hearing by refusing a short and justified adjournment and proceeding ex parte on the first date of listing is contrary to procedural fairness and cannot ordinarily be sustained.

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