2025 (9) TMI 1865

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thority/Joint Commissioner of State Tax (Appeals, Gurugram, appeal under Section 107 of Haryana Goods and Services Tax Act, 2017 (for short HGST Act/Central Goods and Services Tax Act, 2017 (for short HGST Act) read with Section 20 of Integrated Goods and Services Tax Act, 2017 (for short IGST Act) filed by petitioner has been dismissed for non-prosecution. 2. Learned counsel for petitioner argues that impugned order passed by appellate authority is absolutely illegal and arbitrary inasmuch as appeal filed by petitioner has been dismissed due to non-prosecution. It is submitted that Appellate Authority is enjoined upon to pass an order on merits either confirming, modifying or annulling the decision appealed against. Appellate authority ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that impugned order has been correctly passed as petitioner despite being given three opportunities did not come present before appellate authority which has rightly dismissed the appeal for non-prosecution. Dismissal of writ petition is sought. 4. We have heard learned counsel for parties and have carefully perused the entire file with their able assistance. 5. Issue raised for adjudication in this writ petition is as to whether appellate authority has jurisdiction to dismiss an appeal filed under Section 107 of CGST/HGST Act, in default and for non-prosecution. At this juncture, it is useful to refer to judgment of Hon'ble the Supreme Court in Balaji Steel Re-rolling Mill's case (supra), wherein question for consideration w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order. Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed wi....