Facts of the Case

M/S.N.H. AND CO, a Bengaluru-based proprietorship, challenged an appeal order dated 09.04.2025 passed in GST AP No.175/24-25 (Order No. ZD290425040243L) by the Joint Commissioner of Commercial Taxes (Appeals), whereby its GST appeal was dismissed for non-appearance. The dismissal took place on the very first date the appeal was listed, on the ground that the petitioner had refused to participate in the proceedings.

Issues Involved

  1. Whether an appellate authority is justified in dismissing a GST appeal for non-appearance on the very first date it is listed, without granting any further opportunity.
  2. Whether treating an assessee's absence on the first listing date as a 'refusal to participate' is a fair characterisation warranting summary dismissal.
  3. Whether the appellate order deserves to be quashed and the appeal remitted for fresh consideration on merits.

Petitioner's Arguments

  • The petitioner sought a writ of certiorari quashing the appellate order dated 09.04.2025, contending that dismissal of the appeal for non-appearance on the very first hearing date, without any further opportunity, was unfair and precipitate.

Respondent's Arguments

  • The HCGP, appearing for the respondents, was directed to accept notice; the order does not record any specific defence of the summary dismissal beyond the appellate authority's own characterisation of the petitioner's absence as a refusal to participate.

Court Order / Findings

  • The Court observed that the petitioner, having been served with notice to appear on 9.4.2025, did not appear on that date, and the appellate authority proceeded to dismiss the appeal for non-appearance on the ground of an alleged refusal to participate.
  • Finding that the matter was listed for the first time on 9.4.2025 and that the appellate authority appeared to have been in undue haste to dispose of it without providing the necessary opportunity to the assessee, the Court held that such officers are required to provide adequate opportunity to assessees to place their defence, instead of dismissing a matter on the very first listing date on an unsubstantiated allegation of refusal to participate.
  • The writ petition was allowed, the appellate order dated 9.4.2025 was quashed by issuance of a certiorari, and the matter was remitted to the appellate authority for fresh consideration.

Important Clarification

  • Dismissal of a GST appeal for non-appearance on the very first date the matter is listed, without any further opportunity, is impermissible and reflects undue haste rather than fair adjudication.
  • An assessee's mere absence on a single hearing date cannot, without more, be characterised as a deliberate 'refusal to participate' justifying outright dismissal of the appeal.
  • Appellate authorities under Section 107 are expected to afford assessees adequate opportunity to present their defence before an adverse order is passed, consistent with principles of natural justice.

Sections Involved

  • Section 107 of the Central/Karnataka Goods and Services Tax Act, 2017 – governs the appellate process under which the impugned dismissal order (GST AP No.175/24-25) was passed.
  • Form GST APL-04 – the appellate order format in which such dismissals for non-appearance are typically recorded.

Decision – In Favour of

In favour of the assessee — the appellate dismissal was quashed for want of a fair opportunity, and the appeal was remitted for fresh consideration on merits.

Case Details

Court: High Court of Karnataka at Bengaluru
Case No.: WP No. 17126 of 2025 (T-RES)
Coram: Hon'ble Mr. Justice Suraj Govindaraj
Date of Order: 02.07.2025

Link to Download the Order

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