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2022 (9) TMI 1050 - HC - GSTMaintainability of appeal - fair and sufficient opportunity of hearing provided to the Petitioner or not - non-application of mind - principles of natural justice - Section 107 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- A perusal of the impugned endorsement will indicate that respondent No.1 has not considered or appreciated the scope and ambit of Section 107 R/w. Section 121 of the said Act of 2017 and consequently, the impugned endorsement being unreasoned, non-speaking, arbitrary, cryptic and laconic, the same deserves to be quashed. So also, in view of the specific assertion on the part of the petitioner that no opportunity was granted to the petitioner to urge all their contentions before respondent No.1, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to put forth all contentions in support of its claim, it is deemed just and appropriate to set aside the impugned endorsement and remit the matter back to respondent No.1, the appellate authority for reconsideration afresh in accordance with law. The matter is remitted back to respondent No.1-Appellate Authority for reconsideration afresh in accordance with law - Petition allowed by way of remand.
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