GST DAILY – 487 : Dismissal of appeal solely for missing board resolution without verification opportunity was not justified: HC

THE HON’BKE BOMBAY HIGH COURT IN THE CASE OF Sabre Travel Network (India) Pvt. Ltd. V/s Union of India

, decided on 24-3-2025

 👉 Issue:-

✔️ Is it justified that dismissal of appeal solely for missing some documents?

👉 The Hon’ble High Court Judgement:-

✔️ If Appellate Authority had any doubts with regard to authority of signatory of appeal, it was his duty to call upon appellant for verification; dismissal of appeal merely on ground of non-filing of Board Resolution was not sustainable.

Section 107 of Central Goods and Services Tax Act, 2017