https://www.taxtmi.com/caselaws?id=763351 The Bombay HC held that an appellate GST order dismissing an appeal for delay could not stand where the appellant was not first given an opportunity to explain the delay. That omission amounted to a breach of natural justice, so the order was quashed and set aside. The Court did not examine the separate objection concerning non-filing of the board resolution on merits, and the substantive grounds of the appeal were left open. The matter was remitted to the appellate authority to issue a defect memo, allow the appellant adequate time to cure defects, and then decide the appeal on merits by a speaking order. en-us Sat, 14 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 08:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763351 The Bombay HC held that an appellate GST order dismissing an appeal for delay could not stand where the appellant was not first given an opportunity to explain the delay. That omission amounted to a breach of natural justice, so the order was quashed and set aside. The Court did not examine the separate objection concerning non-filing of the board resolution on merits, and the substantive grounds of the appeal were left open. The matter was remitted to the appellate authority to issue a defect memo, allow the appellant adequate time to cure defects, and then decide the appeal on merits by a speaking order. Case-Laws GST Sat, 14 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763351