https://www.taxtmi.com/caselaws?id=782216 An appellate authority may proceed ex parte when an appellant does not appear, but it must still decide the GST-registration appeal on merits and address the grounds raised in the memorandum of appeal. Where the appellate order merely upholds the original decision without examining objections such as vagueness of the show-cause notice and breach of natural justice, it reflects non-application of mind and cannot stand. The appellate order was set aside and the matter remanded for fresh adjudication on merits. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782216 An appellate authority may proceed ex parte when an appellant does not appear, but it must still decide the GST-registration appeal on merits and address the grounds raised in the memorandum of appeal. Where the appellate order merely upholds the original decision without examining objections such as vagueness of the show-cause notice and breach of natural justice, it reflects non-application of mind and cannot stand. The appellate order was set aside and the matter remanded for fresh adjudication on merits. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782216