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TMI Blog2024 (10) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... r Prasad Paranjape, i/b, Lumiere Law Partner,. For the Respondents : Ms Jaymala Ostwal a/w Sangeeta Yadav,. ORAL JUDGMENT :- (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petition challenges the Order-in-Appeal No. SK/234/Appeals-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were not instituted or signed by the authorised signatories. In most of such matters, we found that the learned Counsel for the revenue, quite fairly, did not even oppose the grant of any reliefs. 6. In this regard, we refer to our recent order dated 13 August 2024, read with the order dated 20 August 2024, in Writ Petition No. 11298 of 2024, which reads as follows: - "1. The order dated 29t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, if he had any doubts with regard to the authority. In this case, in our view, if only the Appellate Authority had bothered to check the GST portal of Appellant, he would have found that Akshaya P. Herle was an authorised signatory. 2. When we brought all these to the notice of Mr. Mishra, on instructions from the same officer, i.e., Sumit Kumar, who is present in the Court, Mr. Mishra state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed by 30th November 2024. 5. All rights and contentions are kept open to the parties. 6. We hasten to add that we have not made any observations on the merits of the matter. 7. Petition disposed." 7. The facts in the present case are also not significantly different. Proper material has been produced to show that the signatory on the appeal memo was indeed authorised to sign the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r fresh consideration on its merits and per law. All parties' contentions on merits are left open. The Commissioner (Appeals) shall grant an opportunity of hearing to all the parties and pass the reasoned order. 9. The Commissioner (Appeals) must dispose of the Appeal as expeditiously as possible, and in any event, on or before 31 January 2025. The order should be communicated to the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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