ST. ANTONY TRADING AND TRANSPORT PVT. LIMITED v. JOINT COMMISSIONER (APPEALS)

Introduction

This judgment clarifies that the Appellate Authority under the CGST Act has no power to dismiss an appeal merely for the non-appearance of the appellant. The Kerala High Court held that Section 107(12) mandates the Appellate Authority to decide every appeal on merits by framing points for determination, recording findings, and assigning reasons. Even where the appellant fails to appear despite repeated opportunities, the appeal cannot be dismissed for default.

Background of the Case

The petitioner, St. Antony Trading and Transport Pvt. Limited, challenged two appellate orders relating to the financial years 2020-21 and 2021-22.