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of <h1>Bombay High Court Overturns GST Appeal Dismissal, Citing Procedural Errors and Upholding Right to Be Heard.</h1> The Bombay High Court quashed an Appellate Authority's dismissal of a GST appeal due to procedural issues, specifically the lack of a Board Resolution authorizing the signatory. The appellant argued that the authority should have sought clarification rather than dismissing the appeal. The court agreed, emphasizing the principles of natural justice, and remanded the case for reconsideration. It directed the authority to provide a personal hearing and a reasoned order, ensuring transparency and fairness. The decision underscores the importance of procedural safeguards and the right to be heard in administrative proceedings, particularly in tax-related cases.
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