Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 440 - ALLAHABAD HIGH COURTViolation of principles of natural justice - rejection of application of the petitioner for setting aside the ex-parte order - HELD THAT:- It is an accepted fact to both the parties that by order dated 24.02.2022, first appeal filed by petitioner was rejected ex-parte. The Division Bench of this Court on two earlier occasions held that where there is no provision under the Act for filing recall application, the Court exercising power under Article 226 of Constitution could intervene in the matter and direct the authorities to consider the recall application and pass appropriate order. This Court finds that the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order dated 22.09.2022 passed on the application rejecting the recall of the ex-parte order is hereby set aside - The matter is remitted back to the first appellate authority providing an opportunity to the petitioner to appear before the first appellate authority on 25.01.2023 - Petition allowed by way of remand.
|