The Gujarat High Court set aside a GST appellate order, holding rejection solely for non-appearance without examining merits was illegal. A Bench of A S Supehia and Pranav Trivedi heard the plea.
GUJARAT: The Gujarat High Court annulled a GST appellate order, finding that the appellate authority “has committed an illegality” by rejecting an appeal solely because of non-appearance, without examining the grounds set out in the appeal memo.
A division bench comprising Justice A.S. Supehia and Justice Pranav Trivedi heard a writ petition filed by SFC Global Commodity Private Limited challenging the appellate order on September 24, 2025.
The petitioner argued that the adjudication process violated principles of natural justice and Section 75(4) of the CGST Act. Although the company responded to notices within the prescribed time, it was not afforded a proper opportunity for a personal hearing.
SFC Global pointed to procedural defects and delays in system-generated forms, contending that these issues should not have prejudiced its case.
Despite this, the appellate authority dismissed the appeal on the basis that the applicant failed to attend the personal hearing and did not engage with the detailed submissions set out in the appeal memo.
The court held that the appellate authority must consider the grounds raised and issue a reasoned order, even when a party does not appear, stating:
“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.”
Quashing the impugned appellate order, the court remitted the matter to the appellate authority for fresh adjudication after granting an opportunity for hearing. The authority was directed to decide the case within 12 weeks.
The bench emphasized that, even in the absence of the applicant, the appellate authority is required to address the arguments presented in the appeal and decide the matter in accordance with the law.
SFC Global Commodity Pvt. Ltd. v. Union of India R/Special Civil Application No. 1553 of 2026