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TMI BlogDismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Authorized PersonX X X X Extracts X X X X X X X X Extracts X X X X ..... This case concerns an appeal dismissed by an Appellate Authority under the Goods and Services Tax (GST) laws on the grounds that the appeal was not signed by an authorized signatory and the appellant company had not submitted a Board Resolution under the Companies Act, 1956 , appointing the signatory as authorized to sign appeals and documents. The core legal question presented is whether the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Herle was indeed an authorized signatory. COURT DISCUSSIONS AND FINDINGS The High Court observed that the Appellate Authority had admitted in the impugned order that an affidavit had been signed and verified by the same signatory, Akshaya P. Herle, reiterating the arguments made during the personal hearing. The Court found merit in the appellant's contention that if the Appellate Authority had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. The Court also instructed that if the Appellate Authority intends to rely on any order or judgment of any court, tribunal, or other forum, a list of such orders or judgments shall be made available to the appellant along with the notice for the personal hearing. If any such order or judgment is unreported, a copy of the same shall also be provided to enable the appellant to deal with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are essential to uphold the rule of law and due process in administrative proceedings. The Court's decision reinforces the doctrine of natural justice and the principle that no party should be condemned unheard. It also underscores the importance of adhering to procedural safeguards in administrative adjudication, particularly in cases involving statutory appeals or proceedings affecting subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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