2026 (3) TMI 1579

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....o. 1: Mr. Hardik P Modh (5344). For The Respondent(S) No. 2,3,4: Ms. Tanushree Shrimal, Assistant Government Pleader. For The Respondent(S) No. 1: Ms. Hetal G Patel, Senior Standing Counsel. For The Respondent(S) No. 5: Notice Served. ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE returnable forthwith. Learned counsels appearing for the respective respondents w....

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....-08 notices and requesting for personal hearing. However, the authority below had not granted any such opportunity. It was specifically contended by the appellant that the impugned order has been passed in breach of Section 75(4) of the Central Goods and Service Tax Act 2017. Further grounds were also raised by the petitioner in his appeal by specifically pointing out that generation of RFT-01 bel....

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.... the Appellate Authority to pass a reasoned order by dealing with the grounds raised in the appeal memo even if the party does not remain present. 4. Hence, the Appellate Order dated 24.09.2025 is hereby quashed and set aside. The matter is remanded back to the Appellate Authority to decide the same afresh by giving an opportunity of hearing to the petitioner. We clarify that in case the petiti....