Limitation-based rejection of a GST appeal was set aside, with remand for merits hearing and consideration of the filed reply.

An appellate order under the WBGST/CGST Act rejecting a tax appeal on limitation was challenged where the underlying adjudication had been passed ex parte and the taxpayer said a reply in Form DRC-06 had already been filed. The Court noted the multi-tier adjudicatory scheme and the availability of the record before the appellate authority, and held that the appeal should be examined on merits with an opportunity of hearing and due regard to the reply already on record. The appellate order was set aside, the matter was remanded for fresh consideration on merits, and the consequential demand was also set aside.

---

---

Issues: Whether the appellate order rejecting the appeal on limitation and the consequential demand required to be set aside and the matter remanded for fresh consideration on merits.

Analysis: The writ petition challenged the appellate order passed under Section 107 of the WBGST/CGST Act, 2017 arising from an adjudication order passed under Section 73 of the said Act. The Court noted that the adjudication order was ex parte, that the petitioner claimed to have filed a response in Form DRC-06, and that the appellate authority had rejected the appeal on limitation. In view of the multi-tier adjudicatory scheme and the availability of records before the appellate authority, the Court found it appropriate to remit the matter for consideration of the appeal on merits with hearing to the petitioner and due regard to the response already filed.

Conclusion: The appellate order was set aside and the matter was remanded to the appellate authority for decision on merits after granting an opportunity of hearing and considering the petitioner's response. The consequential demand was also set aside.

---