CASE LAWS

Authority

One Liner

2025(05)LCX0007

Allahabad High Court

Amar Agencies

Order lacking personal hearing violates natural justice principles and Section 75(4) CGST Act and neglecting to adjudicate the appeal on its merits violates Section 107(12) CGST Act.
2025(04)LCX0291

Kerala High Court

St Antony Trading And Transport Private Limited

Appeals under CGST cannot be dismissed solely for non-appearance; a decision on merits is mandatory.