The appellate authority must consider all contentions raised under Section 107 of the Central Goods and Services Tax Act, including natural justice violations.

JUDGMENT Devan Ramachandran, J.

The appellant challenges the judgment of the learned Single Judge of this Court in WP(C)No.1588/2026, arguing that the reserving of alternative remedy to them, in the factual circumstances involved, is inefficacious and virtually without purpose.

2. Sri.Tomson T. Emmanuel – learned counsel for the appellant, submitted that this is a case where his client challenges Ext.P4 order on various grounds, including that he was not given any notice and that there was violation of natural justice; but that these issues are ‘generally not considered’ (sic) by the Appellate Authority, under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act).

3. As much as we are taken aback by the afore submissions, in order to confirm, we asked Smt.Thushara James – learned Special Government Pleader, if the afore contentions will be disregarded by the Appellate Authority, when it considers a Statutory Appeal under Section 107 of the ‘CGST Act’. Her answer was vehemently to the negative, saying that every contention, as are impelled before the Authority, will be considered and answered as per law.

4. We have little doubt that, under Section 107 of the Act, the Appellate Authority has necessary powers to consider every issue and contention raised or urged, as the case may be. The specific case of the appellant, as seen above, is that they had not been issued with notice before Ext.P4 had been passed; and that, consequently, there was violation of natural justice. We have little doubt that this itself is an issue that the Appellate Authority must consider, if urged; and when such powers are vested with it, our jurisdiction under Article 226 of the Constitution of India are fully barricaded, at least at this time.

5. We notice that the learned Single Judge has also understood the position correctly.

In the afore circumstances, this Appeal is dismissed;

clarifying that the appellant will be at liberty to project every contention they require before the Appellate Authority; and that the said Authority will consider it as per law.

After we dictated this part of the judgment, Sri.Tomson T.

Emmanuel requested that his client be given two more weeks’

time to file the Statutory Appeal.

We record with appreciation that Smt.Thushara James –

learned Special Government Pleader, did not oppose this.

In the afore circumstances, we grant two weeks’ time from the date of receipt of a copy of this judgment to the appellant, to file his Statutory Appeal under Section 107 of the ‘CGST Act’.

Sd/-