The Karnataka High Court has set aside an order by the Joint Commissioner (Appeals) that dismissed a GST appeal solely due to the assessee’s non-appearance on the very first date of hearing. The Court deemed such dismissal as premature and violative of procedural fairness.
The bench of Justice Suraj Govindaraj observed that the appellate authority failed to provide the assessee with an adequate opportunity to be heard. The appeal was disposed of ex parte without allowing reasonable time for the appellant to present their case.
The bench emphasized that appellate forums must not treat an initial absence as an indication of unwillingness to participate in proceedings.
The petitioner having been served with the notice to appear before Joint Commissioner Of Commercial
Taxes (Appeals), did not appear on that date. Taking note of the non-appearance of the petitioner, Joint Commissioner Of Commercial Taxes (Appeals) dismissed the appeal for non-appearance on the ground that there is a refusal on part the petitioner to participate in the proceedings.
The court noted that the matter having been listed for the first time on 9.4.2025, it appears that Joint Commissioner Of Commercial Taxes (Appeals) has been in a hurry to dispose of the matter without providing the necessary opportunity to the assessee. It would be required for Joint Commissioner Of Commercial Taxes (Appeals) and similar officer to provide adequate opportunity to the assesses, for the assessee to make available their defense if any, instead of dismissing the matter on the very first day on which the matter has been listed allegedly on the ground that the petitioner has refused to participate in the proceedings.
The Court issued a writ of certiorari, quashing the dismissal order and remanding the matter back to the Joint Commissioner (Appeals) for fresh consideration. The Court directed that due process must be followed and a reasonable opportunity be granted to the assessee for hearing and adjudication.
Case Details
Case Title: M/S.N.H. And Co. Versus The Assistant Commissioner Of Commercial Taxes(Audit)-5.6
Case No.: Writ Petition No. 17126 Of 2025 (T-Res)
Date: 02/07/2025
Counsel For Petitioner: R. Chandrashekar
Counsel For Respondent: Jyothi M. Maradi
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