Home Case Index All Cases GST GST + HC GST - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 948 - ALLAHABAD HIGH COURTViolation of principles of natural justice - opportunity of hearing not provided - Doctrine of merger - original order does not get merged with the appellate order - appeal dismissed as being beyond the prescribed period of limitation - HELD THAT:- From the perusal of the records, it is clear that after the petitioner had sought adjournment, a reminder notice was sent to the petitioner on 10.02.2021 wherein the date by which the reply was to be submitted was indicated as 17.04.2021, however, in the column of date of personal hearing, the time of personal hearing and venue of personal hearing, the words 'NA' were transcribed. From the order impugned passed under section 74 also, it transpires that no opportunity of hearing was granted to the petitioner. The order passed against the petitioner under section 74 is quashed. As the main order has been quashed, the order dated 26.12.2022 also losses its efficacy and is quashed. The respondent no.3 may pass a fresh order after giving an opportunity of hearing in accordance with law. Petition allowed.
|