2020 (11) TMI 834

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..... ed 16.11.2019, whereby the appeal filed by the petitioner has been dismissed without hearing the counsel for the appellant. The contention of the counsel for the petitioner is that the petitioner is a trader/seller of Bidi and had purchased the Bidi from M/s J.P. Tobacco Products Private Limited against Tax invoice and E-way bill dated 5.2.2019. The petitioner claims to have sold the said Bidi to .....

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..... e said appeal was heard in the absence of the counsels for the petitioner by the Appellate Authority holding that despite notice, no one has appeared to press the appeal and it appears that the appellants are not interested in pursuing the appeal. The said Appellate Authority accordingly dismissed the appeal vide order dated 16.11.2019, which is under challenge in the present proceedings. In purs .....

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..... useful purpose would be served in keeping the present writ petition pending. Accordingly, in the interest of justice, the order dated 16.11.2019 is set aside and the matter is remanded to the Appellate Authority to decide the appeal afresh, after affording an opportunity of hearing to the counsel for the appellant. To avoid any delays, it is directed that the counsel for the appellant shall app .....

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