GST appeal dismissal without hearing was set aside, with fresh adjudication directed after affording opportunity of hearing.

An appellate authority under the GST regime cannot dismiss an appeal for non-filing of documents and non-appearance without first affording a hearing where Section 107(8) of the CGST Act and the relevant rules require it. The High Court found no statutory basis for disposing of the appeal as a matter of want of prosecution in the manner adopted. It set aside the dismissal order and directed fresh adjudication of the appeal after hearing the appellant.

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Issues: Whether an appellate order dismissing a GST appeal without hearing, for non-filing of documents and non-appearance, could be sustained, and whether the appeal had to be reconsidered after granting an opportunity of hearing.

Analysis: The appeal was dismissed without hearing on the ground that required documents were not filed and the appellant was absent. Section 107(8) of the Central Goods and Services Tax Act, 2017, as read with the relevant rules, was treated as requiring an opportunity of hearing. The Court found no provision permitting dismissal of the appeal for want of prosecution in the manner adopted and set aside the order, directing a fresh decision in accordance with law after hearing the petitioner.

Conclusion: The dismissal order could not be sustained and the matter had to be reconsidered after granting an opportunity of hearing, in favour of the petitioner.

Final Conclusion: The impugned appellate order was quashed and the appeal was sent back for fresh adjudication after hearing the petitioner.

Ratio Decidendi: An appellate authority under the GST regime cannot dismiss an appeal for want of prosecution without affording the appellant an opportunity of hearing where the statute requires such hearing before disposal.

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