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2024 (4) TMI 418 - HC - GSTPetition challenging the Order passed u/s 74 of the Central Goods and Service Tax Act, 2017 ("the Act") and rejected first appeal - certified copy of the order passed u/s 74 of the Act was not annexed to the appeal - HELD THAT:- Upon a perusal of the appellate order, I am of the view that the technical ground on which the appellate authority has rejected the first appeal of the petitioner should not be allowed to stand. Thus, the impugned order dated August 25, 2022 passed by the appellate authority is quashed and set aside with a direction upon the appellate authority to hear out the first appeal of the petitioner on merits and pass a reasoned order after granting an opportunity of hearing to the petitioner. The entire exercise should be completed within a period of ten weeks from date. With the above direction, the writ petition is disposed of.
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