The Gujarat High Court has set aside a GST appellate order, holding that the appellate authority “has committed an illegality” by denying an appeal only on the foundation of non-appearance without analysing the grounds raised in the appeal memo.
A division bench of Justice A.S. Supehia and Justice Pranav Trivedi was hearing a writ petition submitted by SFC Global Commodity Private Limited contesting the appellate order on September 24, 2025.
It was claimed by the applicant that the adjudication order breached the principles of natural justice and Section 75(4) of the CGST Act. However, it answered to the notices in time, but it was not granted a proper chance for a personal hearing.
The company cited the procedural lapses along with the delays in system-generated forms and mentioned that these must not have worked to its disadvantage.
But the appellate authority dismissed the appeal based on the fact that the applicant did not remain present in the personal hearing. On performing the same, it did not analyse the detailed submissions incurred in the appeal memo.
The court, considering the same, mentioned that the appellate authority must consider the grounds raised and pass a reasoned order, even if a party does not appear.
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The court, “It is always open for the Appellate Authority to pass a reasoned order by dealing with the grounds raised in the appeal memo even if the party does not remain present.”
The Court quashing the appellate order remanded the case back to the appellate authority for fresh adjudication, post allowing a chance of hearing. The authority has been asked to determine the case in 12 weeks.
The court mentioned that even if the applicant is not present, the appellate authority needs to acknowledge the reasons raised in the appeal and decide the case within the law.
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| Case Title | SFC Global Commodity Pvt. Ltd. Vs. Union of India |
| Case No. | R/Special Civil Application No. 1553 of 2026 |
| For Petitioner | Mr Hardik P Modh |
| For Respondent | Ms Tanushree Shrimal, Ms Hetal G Patel |
| Gujarat High Court | Read Order |
