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2021 (10) TMI 471 - HC - GSTPrinciples of natural justice - appeal filed by the petitioner has been rejected without considering the time petition filed by the petitioner as well as grounds of appeal mentioned in the appeal filed before him - HELD THAT:- It is brought to notice that vide impugned order passed by the Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea, the appeal of the petitioner against the order dated 11.01.2021 (Annexure-3) passed by respondent no.3, namely the Assistant Commissioner of State Tax, Katihar-Purnea, Bihar has been rejected, without following the principles of natural justice. It is informed that the appeal through electronic mode stood filed by the petitioner. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh - appeal is restored to its original file and number - petition disposed off.
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