https://www.taxtmi.com/caselaws?id=769239 The SC examined whether an Appellate Authority under the CGST Act can dismiss appeals solely due to non-appearance. The Court held that Section 107(12) mandates merit-based decisions with written reasons, even when an appellant fails to appear. The impugned orders dismissing appeals without substantive adjudication were set aside, and the matter was remanded for fresh consideration with a new hearing opportunity. en-us Tue, 08 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769239 The SC examined whether an Appellate Authority under the CGST Act can dismiss appeals solely due to non-appearance. The Court held that Section 107(12) mandates merit-based decisions with written reasons, even when an appellant fails to appear. The impugned orders dismissing appeals without substantive adjudication were set aside, and the matter was remanded for fresh consideration with a new hearing opportunity. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769239