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

The Patna High Court emphasized that a GST Appellate Authority must consider all grounds raised in the memorandum of appeal, even when deciding ex-parte. The court criticized the authority for failing to consider key grounds raised by the appellant, underscoring the need for due process in adjudication. This decision reinforces the rights of appellants to have their cases fully heard and the obligations of authorities to address all points of contention.