The petitioner challenged dismissal of its statutory appeal on the ground that it was not signed by an authorised signatory and that no board resolution was produced. The factual background showed that the authorised signatory was reflected on the GST portal, though formal proof was not called for by the appellate authority.

The Court held that if the appellate authority had any doubt regarding authorisation, it ought to have granted an opportunity to cure the defect. Mechanical dismissal of the appeal was held to be unsustainable. The impugned appellate order was quashed and the matter was remanded for fresh consideration.