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2021 (4) TMI 1314 - HC - GSTMaintainability of petition - time limitation - appeal was dismissed while observing that the same has not been filed within stipulated period as prescribed under Section 107 (1) of Central Goods and Services Tax Act, 2017 - opportunity of hearing to the present petitioner not provided - HELD THAT:- From perusal of impugned order dated 20.03.2020 (Annexure P/1) shows that the appeal was preferred by the petitioner on 16.03.2020 and the same has been dismissed on 20.03.2020. The order does not reflect that any opportunity of hearing was afforded to the present petitioner to produce material to explain delay and, therefore, apparently the appeal has been dismissed within a short period of 4 days. Thus, since prima-facie the order impugned appears to have been passed in violation of principle of natural justice, without commenting on merits of the case, it is deemed proper to quash the order impugned dated 20.03.2020 and remit the matter to the Appellate Authority to consider and decide the petitioner’s explanation pertaining to condonation of delay - petition allowed by way of remand.
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