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TMI Blog2023 (11) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... U HIREMATH, AGA FOR R1 & R2 ORDER The petitioner - assessee is before this Court assailing the order at Annexure - A dated 18.05.2023 passed by the 1st respondent in appeal proceedings bearing No.GAST AP 50 / 2022-23 B-72. 2. Heard the learned counsel for the petitioner and the learned AGA for the respondents. 3. Being aggrieved by the order / demand issued by the 2nd respondent under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of the impugned order and submits that a detailed order has been passed and opportunities were given to the petitioner and therefore, no fault can be found in the order. 6. From the perusal of the averments made in paragraphs 19 and 20 of the impugned order, it is seen that after receipt of the notice in the appeal proceedings, the appellant and his authorized representative had appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordance with law. Since the petitioner is represented before this Court without awaiting for further notice from the 1st respondent appellate authority, the petitioner / his authorized representative are directed to appear before the 1st respondent appellate authority on 02.08.2023 and thereafter the appellate authority shall give an opportunity of being heard to the petitioner / his legal repr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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