TMI Blog2022 (11) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not afford any opportunity of hearing to the petitioner and therefore, the order was passed in violation of principle of natural Justice. Counsel contends that this ground has not been dealt with by this Court while dismissing the writ petition i.e. W.P.No.4349/2022 vide order dated 04.05.2022. Counsel while placing reliance upon the decision of the High Court of Madras in the case of Suguna Cutpiece Center vs. The Appellate Deputy Commissioner (ST) (GST) Salem and Erode Commercial Taxes and Another reported in 2022-TIOL-261-HC-MAD-GST submits that the impugned order deserves to be reviewed. Heard submissions advanced on behalf of the review petitioner. So far as the order dated 04.05.2022 passed by this Court in W.P.No.4349/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Even for the sake of assumption, if the argument of the petitioner is accepted, the absence of necessary pleadings in the petition, does not warrant review of the impugned order passed by this Court. The judgment as relied upon by the petitioner in the case of Suguna Cutpiece Center (supra), is distinguishable as the same does not deal with the question of violation of natural justice by an Appellate Authority or even filing of an appeal through online mode. In view of the aforesaid, having found no substance, the present review petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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