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2022 (11) TMI 900 - HC - GSTSeeking review of order - Appeal dismissed without extending opportunity of hearing to the petitioner - violation of principles of natural justice - HELD THAT:- To deal with this contention of the petitioner, firstly it would be profitable to refer to order dated 04.01.2022 which is contained in Annexure P/2 with the writ petition. A perusal of the same reflects that the petitioner herein had submitted online appeal on 16.09.2019. The second paragraph of the order also reveals that in terms of the information which is available at web-portal, appeal was being dealt with and the Appellate Authority passed order dated 04.01.2022. The petitioner in the entire petition has nowhere stated that after filing of appeal on 16.09.2019, what were the next steps which were taken by the petitioner. The petitioner nowhere asserted in the petition that he was not intimated about the hearing of matter on 04.01.2022 by the Appellate Authority. There are no averments in the entire petition to the effect that the date of fixing of the matter by the Appellate Authority on 04.01.2022, was given behind the back of the petitioner. It is also nowhere mentioned in the petition as to how the petitioner came to know about the order dated 04.01.2022. Having found no substance, the present review petition stands dismissed.
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