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2021 (10) TMI 32 - HC - GSTMaintainability of appeal - Section 107 of the GST Act, 2017 - appellate order or not - levy of tax and penalty - violation of principles of natural justice - HELD THAT:- It has been observed that the appeal was preferred on 31.01.2020 before the appellate authority, thereafter no one appeared on behalf of the appellant. The appeal of the petitioner has been dismissed without affording any opportunity of being heard to the petitioner. It is deemed appropriate to grant an opportunity to the petitioner to appear before the appellate authority and accordingly direct that the petitioner shall appear before the appellate authority on 29.10.2021 and the appellate authority shall afford an opportunity of hearing to the petitioner and pass a fresh order without being influenced by the order dated 16.03.2020 passed in the appeal. Petition disposed off.
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