9911796707
TMI Blog2024 (10) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Advocate). For the Respondent (By Sri. Hemakumar., AGA). ORAL ORDER In this petition, the petitioner seeks the following reliefs: "(a) Issue a writ of Certiorari, or such other writ, order or direction as this Hon'ble court may deem fit and quash the impugned order No. ZD290324080194C dated: 28.03.2024 passed in GST.AP. 221/2023-24 passed by Respondent in Annexure-F; along with Form GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2023 was passed by the Assistant Commissioner of Commercial Taxes, aggrieved by which the petitioner filed an appeal, which was pending before the respondent-appellate authority. On 05.01.2024 and 30.01.2024, notices for personal hearing were uploaded in the GST portal, pursuant to which the petitioner submitted a representation/letter dated 06.02.2024, which was received by the respondent on 07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the representation at Annexure-E dated 06.02.2024, which was served on the respondent on 07.02.2024 will indicate that the petitioner had subsequently requested the respondent to notify the petitioner about the date of personal hearing by intimating the same to the E-mail id of the petitioner as indicated in the said letter/representation. In this context, a perusal of the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed. ii. The impugned order at Annexure-F dated 28.03.2024 along with the impugned Form GST APL-04 dated 28.03.2024 at Annexure-F1 issued/passed by the respondent are hereby set aside. iii. The matter is remitted back to the respondent for reconsideration of the appeal afresh, which stands restored in terms of the present order and in accordance with law. iv. The petitioner undertakes to app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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