GSTAT says GST appeals must be decided on merits
In short
GSTAT said a GST appellate authority must hear a registration cancellation appeal on its merits, even after a High Court direction.
It said the authority cannot throw out the appeal at the admission stage. The ruling matters for taxpayers fighting registration cancellations.
What the reporting says
GSTAT says an appellate authority cannot refuse to decide a GST registration cancellation appeal on merits, despite a High Court direction. The ruling says the authority must follow the binding court order and cannot reject the matter at the admission stage.
Why it matters
GSTAT says an appellate authority must decide a GST registration cancellation appeal on merits even when a High Court has issued a binding direction.