https://www.taxtmi.com/article/detailed?id=9035 Advance ruling appeals under GST must prioritize procedural fairness: ex-parte orders are permissible only as a last resort. The High Court found that refusing a short adjournment on a first hearing-after delay in issuing any earlier hearing date-and deciding the appeal on merits in the appellant's absence was harsh. The Court recommended electronic communication of likely hearing windows with reasonable lead time and remitted the ex-parte decision for fresh consideration, while noting input tax credit apportionment rules applied to by-products used in feed. en-us Thu, 02 Apr 2020 10:49:29 +0530 Thu, 02 Apr 2020 10:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9035 Advance ruling appeals under GST must prioritize procedural fairness: ex-parte orders are permissible only as a last resort. The High Court found that refusing a short adjournment on a first hearing-after delay in issuing any earlier hearing date-and deciding the appeal on merits in the appellant's absence was harsh. The Court recommended electronic communication of likely hearing windows with reasonable lead time and remitted the ex-parte decision for fresh consideration, while noting input tax credit apportionment rules applied to by-products used in feed. Articles Goods and Services Tax - GST Thu, 02 Apr 2020 10:49:29 +0530 https://www.taxtmi.com/article/detailed?id=9035