9911796707
TMI Blog2025 (5) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... wal, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned ACSC for the State respondents. 2. The present petition has been filed challenging the order dated 20.01.2022 passed by the respondent no.1- Additional Commissioner Grade-2 (Appeal) Judicial Area-3, Commercial Tax, Prayagraj in Appeal No.AD090221011476G. 3. Counsel for the petitioner submits that the petitioner is engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has lost interest and, thereafter, passed an order on the next date, but not on the date fixed, to which, no notice whatsoever given to the petitioner, therefore, the impugned order is bad in the eyes of law. He further submits that as per Section 107 (12) of CGST Act, the authorities are duty bound to pass a reasoned order on merit of the case. In support of his submissions, he has placed r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date fixed the authority concerned has passed an order dismissing the appeal on 20.01.2022, which shows that on the date on which the impugned order was passed, i.e., on 20.01.2022, the petitioner was never put to notice which itself is in violation of principles of natural justice. In turn, the authorities have passed an ex-parte impugned order. The petitioner might have sought adjournment ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g such order must be given. In the case in hand, the authority has simply dismissed the appeal without proper reason. The Apex Court in the case of Assistant Commissioner, Commercial Tax Department (supra) has deprecated such practice. On this ground also, the impugned order cannot be sustained. 9. In view of above, the impugned order dated 20.01.2022 passed by the respondent no.1 cannot be susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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