Statutory hearing under GST appeal procedure was upheld, and the appellate order was found to be reasoned and fair.

The appellate authority was found to have afforded the statutory hearing required under Section 107(9) of the CGST Act, and the grounds raised were examined before the order was passed. The Court held that there was no breach of procedural fairness or natural justice, and the appellate order was not vitiated as a non-speaking order because no material issue was left unconsidered. The challenge to the appellate decision therefore failed, and the impugned order was upheld.

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Issues: Whether the appellate authority violated the requirement of granting opportunity of hearing under Section 107(9) of the Central Goods and Services Tax Act, 2017, and whether the impugned appellate order was non-speaking for failure to deal with the grounds raised.

Analysis: The order records that the petitioner was afforded the statutory opportunities of hearing contemplated by Section 107(9). It further records that the grounds raised in the writ petition were examined by the appellate authority and that no material aspect was left unconsidered. On that basis, the Court found no breach of procedural fairness or natural justice, and no infirmity in the appellate authority's decision-making process.

Conclusion: The challenge to the appellate order failed; the impugned order was upheld and the writ petition was dismissed.

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