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2021 (3) TMI 128 - HC - GSTViolation of principles of natural justice - petitioner submits that the first respondent without considering the material placed by the petitioner has issued the impugned endorsement and further the first respondent has not considered the appeal on merits and rejected on unwarranted grounds - HELD THAT:- It is not in dispute that the petitioner aggrieved by the order passed by the second respondent, filed an appeal before the first respondent. The first respondent without assigning any reasons has rejected the appeal by issuing the impugned endorsement. Thus, the impugned endorsement issued by the first respondent is not a speaking order. Though the petitioner placed material before the first respondent, without considering the same, merely on the ground that the writ petition filed by the consigner, which is pending, rejected the appeal. The first respondent without application of mind has proceeded to reject the appeal which is arbitrary and in contravention of principles of natural justice. The said endorsement is liable to be set aside. The matter is remitted to first respondent to reconsider the appeal and pass appropriate order in accordance with law within a period of three months from the date of receipt of a certified copy of this order - Petition allowed by way of remand.
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