Administrative Appeal Dismissed Without Notice Violates Natural Justice, Fundamental Right to Hearing Under Section 107(12)

HC found a violation of natural justice principles in an administrative appeal. The authority dismissed the appeal ex parte on 20.01.2022 without proper notice to the petitioner, despite the last fixed date being 18.01.2022. The order contravened procedural fairness by failing to provide adequate opportunity to be heard and lacking substantive reasoning as mandated under Section 107(12) of CGST Act. Consequently, the HC set aside the impugned order and remanded the matter for reconsideration, ensuring procedural compliance and fundamental principles of administrative adjudication. .....

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