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<h1>Natural justice in GST appeals requires reasoned consideration of appeal grounds, even when the appellant is absent at hearing.</h1> An appellate authority cannot reject a GST appeal solely because the appellant did not appear for personal hearing without considering the grounds raised ... Validity of the appellate order rejecting the assessee's appeal without dealing with the grounds raised in the appeal memo - No effective consideration of the request for personal hearing - Violation of natural justice - requirement of hearing under Section 75(4) and the principles of natural justice. Failure to consider grounds of appeal - Reasoned appellate order - Opportunity of hearing - HELD THAT:- The Court held that the petitioner had specifically raised in appeal the grounds of violation of natural justice, timely filing of replies to the notices, request for personal hearing, breach of Section 75(4), and prejudice caused by belated system-generated filing on account of administrative lapse. Those contentions were ignored by the Appellate Authority, which dismissed the appeal only because the petitioner did not remain personally present despite opportunity. The determinative principle applied was that an appellate authority is required to pass a reasoned order addressing the grounds urged in the appeal memo, and non-appearance of the party does not relieve it of that obligation. [Paras 3, 4] The appellate order was quashed and the matter was remanded for fresh decision after giving an opportunity of hearing, with a direction that even in the event of the petitioner's non-appearance, the grounds raised in appeal must be considered and decided in accordance with law. Final Conclusion: The writ petition was allowed to the extent of setting aside the appellate order for non-consideration of the grounds raised in appeal. The matter was remanded to the Appellate Authority for a fresh, reasoned decision after affording hearing to the petitioner. Issues: Whether the appellate order rejecting the assessee's appeal without dealing with the grounds raised in the appeal memo and without granting an effective hearing was sustainable.Analysis: The appellate authority rejected the appeal solely on the ground that the appellant did not remain present for personal hearing, but did not examine the substantive grounds urged in the appeal memo, including breach of natural justice, alleged timely filing of replies, request for personal hearing, and the contention based on Section 75(4) of the Central Goods and Services Tax Act, 2017. A reasoned decision was required even if the appellant was absent at the hearing, and the authority could not disregard the pleaded grounds on that account.Conclusion: The appellate order was unsustainable and was quashed and set aside. The matter was remanded to the appellate authority for fresh decision after giving an opportunity of hearing, and the authority was directed to consider the grounds raised in the appeal memo in accordance with law.
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