Natural justice in GST appeals requires an opportunity to explain delay before dismissal; the order was quashed and remitted.

The Bombay HC held that an appellate GST order dismissing an appeal for delay could not stand where the appellant was not first given an opportunity to explain the delay. That omission amounted to a breach of natural justice, so the order was quashed and set aside. The Court did not examine the separate objection concerning non-filing of the board resolution on merits, and the substantive grounds of the appeal were left open. The matter was remitted to the appellate authority to issue a defect memo, allow the appellant adequate time to cure defects, and then decide the appeal on merits by a speaking order.

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Issues: Whether the appellate order dismissing the GST appeal on the ground of delay, without giving the appellant an opportunity to explain the delay, could be sustained.

Analysis: The appellate authority had dismissed the appeal for delay without first putting that ground to the petitioner or seeking an explanation. The absence of such opportunity amounted to a breach of natural justice. The separate ground relating to non-filing of the board resolution was not examined on merits, and the merits of the appeal were left open.

Conclusion: The impugned order was quashed and set aside, and the matter was remitted to the appellate authority to issue a defect memo, grant adequate opportunity to cure the defects, and thereafter decide the appeal on merits by a speaking order.

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