Home Case Index All Cases GST GST + HC GST - 2021 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 790 - TRIPURA HIGH COURTMaintainability of appeal - appeal dismissed on the ground that the petitioner failed to file certified copy of the order passed by the adjudicating authority - HELD THAT:- When the Superintendent has proceeded on the basis that the petitioner had failed to reply to his show-cause notice when the petitioner had actually filed the reply, let the Superintendent pass a fresh order after considering the reply of the petitioner. For such purpose, the order passed by the Superintendent dated 4th October, 2019 and the appellate order dated 01.02.2021 are set aside. The proceedings are placed back before the Superintendent for fresh consideration and disposed of in accordance with law. The amount of pre-deposit which the petitioner has made in order to pursue the appeal shall be subject to further order that the Superintendent may pass of course subject to further right of appeal of the petitioner. Petition disposed off.
|