GST Appellate Authority Must Pass Order on Merits Even of Non Appearance: Kerala HC

The Kerala High Court has ruled that a GST Appellate Authority must pass an order on the merits of a case, even if the appellant fails to appear for the hearing. The court emphasized that the appellate authority's duty is to adjudicate the dispute based on the available evidence and legal arguments, regardless of the appellant's presence or absence. Dismissing an appeal solely due to non-appearance would be a failure to exercise the statutory powers and functions vested in the appellate authority. This ruling ensures that appeals are decided on their substantive merits, promoting fairness and justice in the GST dispute resolution process.