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2020 (11) TMI 714 - HC - GSTMaintainability of appeal - ex parte order of assessment - principles of natural justice - HELD THAT:- It would be only more appropriate, as is also so submitted by Shri Gautam Kumar Kejriwal, learned counsel for the petitioner, that the petitioner approaches the appellate authority highlighting the issues raised before this Court, as also pointing out the errors apparent on the face of record, if any, enabling the authority to reconsider the petitioner’s case based on the material so placed. Shri Pawan Kumar, learned counsel appearing for the State/authority, states that petitioner failed to exercise his statutory right as envisaged under Section 62 of the Act, leaving no option with the authority to pass the order. On merits, we do not express any opinion and leave it to the wisdom of the appellate authority to consider all these issues, to the attending facts. The appellate authority shall consider all aspects and take a decision, preferably within a period of two months thereafter - Petition disposed off.
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