Authorised signatory objection cannot sustain dismissal without clarification; matter remanded for fresh consideration and reasoned order.

Dismissal of the appeal for want of an authorised signatory was held unsustainable because the appellate authority relied on that doubt without first seeking clarification from the appellant. The record indicated that the same individual had signed and verified the affidavit and was shown as an authorised signatory on the GST portal, so the matter required fresh reconsideration. The impugned order was quashed and set aside, and the appeal was remanded for de novo adjudication with a personal hearing and a reasoned order dealing with all submissions.

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Issues: Whether the dismissal of the appeal on the ground that it was not signed by an authorised signatory was sustainable, and whether the matter should be remanded for fresh consideration.

Analysis: The dismissal was found unsustainable because the appellate authority had proceeded on a doubt about the signatory's authority without first calling upon the appellant to clarify the issue. The record also showed that the same individual had signed and verified the affidavit, and the appellant's GST portal reflected him as an authorised signatory. In these circumstances, the matter was required to be reconsidered afresh by the appellate authority after granting personal hearing and by passing a reasoned order dealing with all submissions.

Conclusion: The impugned order was quashed and set aside and the matter was remanded for de novo consideration in favour of the appellant.

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