Observing that the impugned order was not issued on merits and without any points for determination, the Court set it aside after terming it "perverse".
In a significant case, the Kerala High Court has ruled that, under the Central Goods and Services Tax Act (CGST Act 2017), an appellate authority must evaluate an appeal’s grounds even in cases when the appellant does not present. Observing that the impugned order was not issued on merits and without any points for determination,…
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