2025 (7) TMI 1394 - HC - GST

Dismissal of appeal for non-appearance on the ground that there is a refusal on part the petitioner to participate in the proceedings - HELD THAT - The matter having been listed for the first time on 9.4.2025 it appears that respondent No.2 has been in a hurry to dispose of the matter without providing the necessary opportunity to the assessee. It would be required for respondent No.2 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 matter is remitted to respondent No.2 for fresh consideration - Petition allowed.

Summary

The Karnataka High Court, through Justice Suraj Govindaraj, allowed the writ petition seeking issuance of a writ of certiorari quashing the appeal order dated 09.04.2025 in GST AP.No.175/24-25 (Order No. ZD290425040243L) passed by respondent No.2. The court noted that the appeal was dismissed for non-appearance of the petitioner on the first hearing date, despite the petitioner having been served notice. The court held that "respondent No.2 has been in a hurry to dispose of the matter without providing the necessary opportunity to the assessee," emphasizing the requirement to "provide adequate opportunity to the assesses" rather than dismissing the appeal on the first day. Accordingly, the order dated 9.4.2025 was quashed, and the matter was remitted to respondent No.2 for fresh consideration.