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2024 (5) TMI 1182 - HC - GSTViolation of principles of natural justice - inadequate opportunity for hearing by appellate authority - denial of interim order - HELD THAT - The appellate authority fixed the date of personal hearing on 29.05.2023 and admittedly the appellant did not attend the personal hearing and the order has been passed. Under normal circumstances the court would have declined to interfere with the order - the appeal filed by the appellant was presented before the appellate authority on 25th May 2022 and the appeal was taken up for hearing after one year and on the very first date namely 29.05.2023 the appeal has been disposed of. Since there has been a delay of one year in taking up the appeal the appellate authority could have granted one more opportunity to the appellant by issuing a fresh notice of hearing. Furthermore none of the grounds raised by the appellant in the appeal petition which is about 38 pages have been considered or dealt with. The appeal has to be heard out on merits and fresh orders have to be passed by the statutory appellate authority - The order passed by the appellate authority dated 29.05.2023 is set aside and the matter is remanded to the appellate authority for fresh consideration. Petition allowed by way of remand.
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