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2023 (2) TMI 277 - HC - GSTMaintainability of appeal - non-service of notice - opportunity of hearing not given - violation of principles of natural justice - HELD THAT:- This Court does not find it necessary for now further directing the respondent No. 1 to decide Annexure P/9 dated 24.01.2023 before considering the Appeal itself on merits. It goes without saying that since it is the substantive ground in the Appeal that the petitioner has raised so far as an opportunity of hearing being denied, it is this which would be first looked into by the Appellate Authority. It would also be left open for the Appellate Authority to consider whether there is justifiable reasons and grounds available for the petitioner in not preferring the Appeal under Section 107 before the Respondent No. 1 within the prescribed period or within the reasonable period of time. The Respondent No. 1 would be taking a decision on the said issue first before the proceeding further in the matter. Writ petition disposed off.
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