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2023 (9) TMI 47 - HC - GSTMaintainability of appeal - appeal dismissed on the ground of the same being beyond the prescribed period of limitation prescribed under Section 107 of the GST Act - HELD THAT:- It is clear no opportunity of hearing was granted to the petitioner. It is well settled that this issue is squarely covered by the judgment of this Court in the case of Bharat Mint And Allied Chemicals Versus Commissioner Commercial Tax And 2 Others [2022 (3) TMI 492 - ALLAHABAD HIGH COURT], wherein this Court had issued directions, thus the orders passed against the petitioner are contrary to the mandate of Section 75 of the GST Act and also the judgment of this Court in the case of Bharat Mint and Allied Chemicals, as such, the impugned order dated 14.07.2021 can not be sustained and the same is against the principle of natural justice, as such, the same is quashed. The respondent authority would be at liberty to to pass a fresh order in accordance with law after giving opportunity of hearing to the concerned parties - Petition allowed.
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