Natural justice in GST appeals requires reasoned consideration of appeal grounds, even when the appellant is absent at hearing.

An appellate authority cannot reject a GST appeal solely because the appellant did not appear for personal hearing without considering the grounds raised in the appeal memo. The HC held that a reasoned decision was required, including examination of the pleaded objections on natural justice, timely filing of replies, request for hearing, and the claim based on Section 75(4) of the CGST Act, 2017. The appellate order was quashed and set aside, and the matter was remanded for fresh decision after granting an effective opportunity of hearing and considering the appeal grounds in accordance with law.

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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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