The GST Appellate Tribunal (GSTAT) has expressed concern over the department’s failure to appear at a hearing or clarify whether it would file a counter-reply. The matter remains pending and will be heard again on October 9, 2026.
The Bench of Sanjay Kumar Aggarwal (Judicial Member) and Rajiv Kapoor (Technical Member) directed compliance with its previous order once again and listed the appeal for October 9, 2026. It did not decide the underlying GST dispute or record what relief was sought in the appeal.
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The GSTAT’s Division Bench, Court I, observed that neither the Deputy Commissioner nor an authorised departmental representative was present at its September 15 hearing. Their absence left the Bench without an answer on whether a counter-reply would be filed, as the Deputy Commissioner had indicated at the previous hearing.
“This Bench is not able to understand as to why the Appellant is not giving due priority to the Tribunal proceedings,” the order stated. The Bench said routine official meetings did not justify responsible officers skipping a court appearance. It advised the Deputy Commissioner to be careful in future and ensure that either he or an authorised departmental representative attends the proceedings.
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