GST Appellate Authority Must Pass Order On Merits Even If There's No Appearance; Can't Dismiss For Default: Kerala High Court

The Kerala High Court has reiterated that a GST Appellate Authority is obligated to pass an order on the merits of an appeal, even if the appellant does not appear for the hearing. The court explicitly stated that the authority cannot dismiss an appeal merely for default of appearance. The appellate body has a statutory duty to consider the evidence and arguments presented in the appeal and to issue a reasoned order based on the merits of the case. This ruling ensures that appellants are not penalized solely for their absence and that their cases are still adjudicated based on the substantive issues raised. It reinforces the principle of fair hearing and the appellate authority's responsibility to decide disputes on their merits.