Orissa High Court Stresses on Adherence to Natural Justice in GST Appeals.

If you're involved in a GST appeal, it's crucial to understand the principles of natural justice.

In a recent case, Ashish Kumar Kar challenged an order, but his appeal was dismissed because he didn't supply certified copies.

What's concerning is that this rejection happened without informing him about the defect in his appeal, and without giving him a chance to rectify it. The Revenue Department tried to justify this, but the Orissa High Court found their action arbitrary and unreasonable.

You should note that the court believes the appellate authority has a duty to inform the appellant about any defects and give them an opportunity to correct them.

Dismissing an appeal almost a year after it was filed, without such notification, goes against the principles of natural justice.

The court even referred to a previous judgment, albeit in a different context, to support the petitioner's case.

The takeaway?

The Orissa High Court's decision emphasizes the importance of following the correct procedures and ensuring open communication between the appellate authority and the appellant.

It's a reminder that minor technicalities, like not supplying certified copies, shouldn't overshadow the main issues of an appeal.

This judgment offers valuable insights for future GST appeals, underscoring the need to stick to legal principles and maintain transparency. If you're in a similar situation, ensure that you're given a fair chance to address any defects in your appeal.