GST Appellate Authority must consider Grounds raised in Memorandum even while Considering Appeal Ex Parte: Patna HC [Read Order]

According to sub-sections (8), (9), (10), (11), and (12) of Section 107 of the GST Act, the Appellate Authority has an obligation to assess the merits, even in ex parte proceedings, stated the court.
GST - GST appellate - GST Appellate Authority - Patna High Court - TAXSCAN

The Patna High Court ruled that the Goods and Services Tax ( GST ) appellate authority must consider the grounds raised in the memorandum even while considering the appeal ex parte. The court provided the taxpayer with an opportunity to submit supporting documents, despite ample time provided by the appellate authority to the petitioner to…

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