2021 (7) TMI 925

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..... tice - HELD THAT:- The contentions of learned counsel for petitioner is correct inasmuch as the notice was sent to the wrong email address. The appeal is remanded back to the Joint Commissioner, Appeals I, Central GST, Delhi for a de novo adjudication. The Joint Commissioner, Appeals I, Central GST, Delhi shall decide the matter in accordance with law by way of a reasoned order after givin .....

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..... ned counsel for the petitioner states that petitioner was not heard by the appellate authority before passing the impugned order. He states that from the response to the RTI application given by the Department, it is apparent that the email regarding personal hearing was sent to the wrong email address. This Court while issuing notice in the present writ petition had noted the said fact. The relev .....

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..... f the paper book. A perusal of the said document shows that the intimation with regard to personal hearing, albeit via virtual mode, was sent to the e-mail address enterprise.global21@gmail.com. Mr. Sharma says that the correct e-mail address of the petitioner is enterprises.global21@gmail.com. It is the submission of Mr. Sharma that this e-mail address, i.e., enterprises.global21@gmail.com stands .....

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