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2023 (11) TMI 450 - HC - GSTAppeal dismissed on the ground of time limitation - Section 5 of the Limitation Act, 1963 - entitlement for opportunity of hearing - HELD THAT:- This Court is inclined to hold that the petitioner is entitled to a hearing by the authority on merits before her appeal is disposed of and any liability slapped upon her - the order impugned dated 27th June, 2023 dismissing the appeal on the ground of limitation is therefore, set aside. The concerned authority, being the 3rd respondent herein, is directed to reconsider the appeal preferred by the petitioner on merits upon affording reasonable opportunity of hearing to all the interested persons including the petitioner and pass a reasoned order within one month from the date of communication of this order, in accordance with law - Petition disposed off.
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