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2022 (7) TMI 646 - HC - GSTMaintainability of intra court appeal - Clause 15 of the Letters Patent Act - seeking grant of one more opportunity of being heard - appellants had already deposited 10 per cent of the disputed tax while preferring the appeal - HELD THAT:- From the perusal of the show cause notice dated 10th September 2020, it is seen that a search was conducted in the business premises of the appellants and certain physical documents, stakes and accounts for the relevant period were taken and the appellants were directed to produce records of documents in terms of Section 71 (2) of the Act. The show cause notice refers of few dates on which the appellants had sought for time. Those dates and events preceded the issuance of show cause notice dated 10th September 2020. Since, the date of personal hearing was on 18th September 2020, that is during the peak COVID season, the appellants contended that they could not appear before the officer, resulting in the impugned order. Thus, one more opportunity can be granted to the appellants, more particularly, when the appellants had already deposited 10 per cent of the disputed tax while preferring the appeal - appeal disposed off.
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