https://www.taxtmi.com/caselaws?id=471529 Section 107(11) of the CGST/HGST Acts requires the Appellate Authority, after necessary inquiry, to confirm, modify or annul the decision appealed against. Its structure is analogous to Section 35C of the Central Excise Act, under which an appellate forum cannot dismiss an appeal merely for default or want of prosecution. A party's non-appearance may justify ex parte consideration, but does not authorise dismissal without adjudication on the merits. Appeals under Section 107 must therefore be decided on merits rather than dismissed for non-prosecution. en-us Thu, 25 Sep 2025 00:00:00 +0530 Mon, 07 Sep 2026 19:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471529 Section 107(11) of the CGST/HGST Acts requires the Appellate Authority, after necessary inquiry, to confirm, modify or annul the decision appealed against. Its structure is analogous to Section 35C of the Central Excise Act, under which an appellate forum cannot dismiss an appeal merely for default or want of prosecution. A party's non-appearance may justify ex parte consideration, but does not authorise dismissal without adjudication on the merits. Appeals under Section 107 must therefore be decided on merits rather than dismissed for non-prosecution. Case-Laws GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471529