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2020 (11) TMI 148 - HC - GSTReview/recall of Order - contention advanced by learned counsel for the petitioner is that once the order has been passed by the appellate authority on merit, then in the garb of exercise of power of rectification under Section 161 of Uttar Pradesh Goods and Services Tax Act, 2017, the entire order could not have been recalled and appeal could not have been restored for hearing afresh - HELD THAT:- From a perusal of the appellate authority order earlier passed and subsequently impugned order, the argument advanced by learned counsel for the petitioner prima facie appears to have substance and matter requires consideration. Let all respondents file response within period of four weeks. Reply, if any, may be filed within a week thereafter - List thereafter.
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