Gujarat High Court Quashes GST Appellate Order For Rejecting Appeal Solely On Non-Appearance

The Gujarat High Court has recently set aside a GST appellate order, holding that the Appellate Authority “has committed an illegality” by rejecting an appeal solely on the ground of non-appearance without examining the grounds raised in the appeal memo.

A division bench of Justice A.S. Supehia and Justice Pranav Trivedi was hearing a writ petition filed by SFC Global Commodity Private Limited challenging the appellate order dated September 24, 2025.

The petitioner argued that the adjudication order violated the principles of natural justice and Section 75(4) of the CGST Act. Although it had responded to the notices in time, it was not granted a proper opportunity for a personal hearing. The company also pointed to procedural lapses, including delays in system-generated forms, and said these should not have worked to its disadvantage.

The Appellate Authority, however, dismissed the appeal on the ground that the petitioner did not remain present during the personal hearing. In doing so, it did not examine the detailed submissions made in the appeal memo.

Taking note of this, the Court observed that even if a party does not appear, the Appellate Authority is still required to consider the grounds raised and pass a reasoned order.

“It is always open for 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,” the Court said.

Quashing the appellate order, the court remanded the matter back to the Appellate Authority for fresh adjudication after granting an opportunity of hearing. The authority has been directed to decide the matter within 12 weeks.

The court further clarified that even in case of non-appearance by the petitioner, the Appellate Authority must consider the grounds raised in the appeal and decide the matter in accordance with law.

For Petitioner: Advocate Hardik P. Modh

For Respondents: Senior Standing Counsel Hetal G. Patel for respondent no. 1; Assistant Government Pleader Tanushree Shrimal for respondent nos. 2, 3 and 4.