https://www.taxtmi.com/caselaws?id=788824 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. en-us Fri, 13 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 15:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788824 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. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788824