TMI Blog2023 (10) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... f merger - original order does not get merged with the appellate order - appeal dismissed as being beyond the prescribed period of limitation - HELD THAT:- From the perusal of the records, it is clear that after the petitioner had sought adjournment, a reminder notice was sent to the petitioner on 10.02.2021 wherein the date by which the reply was to be submitted was indicated as 17.04.2021, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent no.1, states that the respondent no.1 has been improperly described. From the records also, the said objection appears to be correct. However, the outcome of the writ petition would not get affected only because of improper description of respondent no.1, as such, after hearing the matter, the final orders are being passed in the matter. 2. The contention of the counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of limitation, thus, the original order does not get merged with the appellate order. With regard to the order passed under section 74(9) of the GST Act, the main submission of the counsel for the petitioner is that the petitioner was served with a show cause notice and on account of illness, the petitioner had sought adjournment with a further time to file the reply, however, thereafter neith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranscribed. 6. From the order impugned passed under section 74 also, it transpires that no opportunity of hearing was granted to the petitioner. 7. The counsel for the petitioner, in the light of the said documents, argues that in similar circumstances, this court had allowed a petition Writ Tax No.174 of 2023 and had remanded the matter mainly on the ground that in terms of section 75(4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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