9911796707
TMI Blog2024 (8) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... oner : Mr. P.Suresh Babu For the Respondent : Ms. Amirta Poonkodi Dinakaran Government Advocate (Taxes) ORDER The petitioner has come up with the present Writ Petition to quash the order dated 17.08.2023 passed by the second respondent and the order dated 25.04.2024 passed by the first respondent and consequently direct the respondent to give an opportunity of personal hearing to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (ST) (GST)(Appeal) on 16.03.2024 with a delay of 2 months and 27 days and the appeal was rejected by the Appellate authority on the ground of delay. Finding no other option, the petitioner is before this court with the present writ petition for the aforesaid relief. 3. The learned counsel for the Petitioner would submit that the impugned order came to be passed, without affording suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appropriate orders in this writ petition. 4. On the above submissions, this court has heard the learned Government Advocate (Taxes) appearing for the respondent. 5. Admittedly, the respondent passed the order dated 17.08.2023, without providing reasonable opportunity to the petitioner to put forth their case and hence, the same is in violation of the principles of natural justice. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST)(Appeal) / Appellate Authority is directed to take up the appeal without raising any issue relating to limitation and dispose of the same, on merits and in accordance with law, after affording reasonable opportunity of hearing to the petitioner.
7. The writ petition is disposed of on the above terms. No costs.
Consequently, the connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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