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2021 (9) TMI 1425 - HC - GSTPrinciples of natural justice - full text of the order has not been supplied to the petitioner and only summary of the order has been supplied - requirement of full text of the order, for e-filing of the appeal - HELD THAT:- Division Bench of this Court in M/S. MJUNCTION SERVICES LIMITED AND ANOTHER VERSUS THE ADDITIONAL COMMISSIONER, STATE TAX, LARGE TAXPAYER UNIT, WEST BENGAL AND OTHERS [2021 (9) TMI 1423 - CALCUTTA HIGH COURT] has held that hardcopy of the appeal filed by the appellant shall be considered to have been filed within the limitation and it will be heard and decided on merits. No relief in these writ petitions against the impugned order of adjudication except giving liberty to the petitioner to file appeal in Hardcopy and manually and if such appeal is filed within four weeks from date, the respondent shall consider the same as to have been filed within the limitation and shall hear and decide the appeal on merits by giving opportunity of hearing to the petitioner. Petition disposed off.
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