High Court of Bombay31 August 2026

BA Continuum India (P.) Ltd. v. State of Maharashtra

For assesseeRemanded

WRIT PETITION NO. 3598 OF 2026

The ruling in brief

Where assessee’s refund appeal was dismissed by Appellate Authority solely for non-attendance without addressing merits or providing a speaking order, such non-speaking dismissal violated statutory mandate and principles of natural justice, warranting quashing of impugned order and restoration of appeal for merit-based adjudication

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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CGST S.107

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Where appellants challenged ex parte orders based on allegedly seized evidence and appellate authority dismissed appeals through identical, non-reasoned orders without dealing with seven distinct grounds or cited authorities, such non- speaking orders failed to exercise appellate jurisdiction and breached principles of natural justice, thus, considering foundational infirmities and ensuring fair opportunity, matter was to be remanded to original adjudicating authorities

Related rulings

Delhi High Court16 Sept 2026

For revenue

Katyani Exports v. Union of India

Rajasthan High Court20 Aug 2026

For assessee

New Godara Trading Co. v. State of Rajasthan

CGST S.107

GSTAT Raipur24 Sept 2026

BA Continuum India (P.) Ltd. v. State of Maharashtra

The ruling in brief

Provisions considered

BA Continuum India (P.) Ltd. v. State of Maharashtra

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis