GST Appellate Authority Cannot Dismiss Appeal for Non-Prosecution and Must Decide Merits via Speaking Order
GST Appellate Authority Cannot Dismiss Appeal for Non-Prosecution and Must Decide Merits via Speaking Order Issue Whether the Appellate Authority under Section 107 of the CGST/MGST Act has the statutory power to dismiss an appeal for non-prosecution/non-attendance without deciding the matter on merits. Whether a non-speaking appellate order dismissing an appeal due to the assessee’s… Read More »