TMI Blog2023 (7) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... as it appears nothing has been placed on record nor any argument has been advanced by the Revenue Department with regard to intimation of any defect, but rejected the same after long lapse of around 11 months only on 17.05.2022. Even if that will also be taken into consideration, the action of the opposite parties is absolutely arbitrary, unreasonable and contrary to the provisions of law and in violation of the principle of natural justice, reason being, if the party files an appeal in ignorance of the position that he has to file the certified copies of the order and the filing of appeal is defective one, then the appellate authority has to intimate the applicant with regard to the defect in the appeal by giving him opportunity to rectify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Counsel for Revenue appearing for opposite party nos. 2 to 4. 3. The petitioner has filed this writ petition seeking to quash Form GST APL-02 issued by opposite party no. 2 dated 17.05.2022 and the order passed by the opposite party no. 4 under Section 63 of the OGST Act dated 09.04.2021, vide Annexures-1 and 2 respectively. 4. Mr. R.P. Kar, learned Senior Advocate appearing for the petitioner contended that the petitioner preferred an appeal on 28.06.2021 challenging the order of determination of Tax dated 09.04.2021, but the same was rejected on 17.05.2022 due to non supply of certified copy of the order. It is further contended that in view of the order passed by the apex Court owing to COVID-19, the delay in filing the appeal co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd learned counsel for the parties and after going through the record there is no dispute that the petitioner preferred the appeal on 28.06.2021. If the authority found some defect, the obligation casts on the appellate authority to intimate the appellant with regard to the defect in the appeal itself. But as it appears nothing has been placed on record nor any argument has been advanced by the Revenue Department with regard to intimation of any defect, but rejected the same after long lapse of around 11 months only on 17.05.2022. Even if that will also be taken into consideration, the action of the opposite parties is absolutely arbitrary, unreasonable and contrary to the provisions of law and in violation of the principle of natural justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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