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2022 (9) TMI 1194 - HC - GSTMaintainability of appeal - fair and sufficient opportunity of hearing provided to the Petitioner or not - non-application of mind - principles of natural justice - Section 107 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Under identical circumstances, this Court in the case of M/S. SHRI MAHILA GRIHA UDYOG LIJJAT PAPAD VERSUS THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -2, BENGALURU; THE COMMERCIAL TAX OFFICER, AUDIT-2. 1, BENGALURU [2022 (9) TMI 1050 - KARNATAKA HIGH COURT], has set aside the impugned endorsement and remitted back the matter to respondent No.1 – Appellate Authority for re-consideration in accordance with law. In the said order, this Court set aside the order passed by the Appellate Authority and remitted the matter back for reconsideration afresh in accordance with law and since the issue in controversy involved in both the petitions are identical, I deem it just and appropriate to set aside the impugned order at Annexure-D dated 14.07.2022 passed by the respondent No.3 – Appellate Authority and remit the matter back to the respondent No.3 for reconsideration afresh in accordance with law. Petition allowed.
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