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. |