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2022 (11) TMI 900 - HC - GSTSeeking review of order - Appeal dismissed without extending opportunity of hearing to the petitioner - violation of principles of natural justice - HELD THAT - To deal with this contention of the petitioner, firstly it would be profitable to refer to order dated 04.01.2022 which is contained in Annexure P/2 with the writ petition. A perusal of the same reflects that the petitioner herein had submitted online appeal on 16.09.2019. The second paragraph of the order also reveals that in terms of the information which is available at web-portal, appeal was being dealt with and the Appellate Authority passed order dated 04.01.2022. The petitioner in the entire petition has nowhere stated that after filing of appeal on 16.09.2019, what were the next steps which were taken by the petitioner. The petitioner nowhere asserted in the petition that he was not intimated about the hearing of matter on 04.01.2022 by the Appellate Authority. There are no averments in the entire petition to the effect that the date of fixing of the matter by the Appellate Authority on 04.01.2022, was given behind the back of the petitioner. It is also nowhere mentioned in the petition as to how the petitioner came to know about the order dated 04.01.2022. Having found no substance, the present review petition stands dismissed.
Issues:
Review of order dismissing appeal without hearing opportunity, interpretation of circular, violation of natural justice in appeal process. Review of Order Dismissing Appeal Without Hearing Opportunity: The petitioner sought a review of the order dismissing their appeal without a hearing opportunity. The petitioner had filed an appeal before the Appellate Authority, which was dismissed without extending an opportunity of hearing. The petitioner contended that the order was challenged in a writ petition, which was subsequently dismissed. The petitioner argued that the Appellate Authority did not afford any opportunity of hearing, violating the principle of natural justice. However, the court found that the petition lacked necessary pleadings to warrant a review of the impugned order. The court noted the absence of details regarding the steps taken after filing the appeal, any demand for a hearing opportunity, or the procedure for online appeals. The court dismissed the review petition, emphasizing the lack of substance in the petitioner's arguments. Interpretation of Circular: The petitioner claimed condonation of delay based on a circular dated 25.06.2020, which was found to be applicable only to a specific section of the Central Goods and Services Tax Act, 2017. The circular dealt with the filing of an application for revocation of cancellation of registration, not the provision regarding filing an appeal. The court held that the circular did not support the petitioner's argument for condonation of delay in filing the appeal under Section 107 of the Act. This interpretation was crucial in determining the validity of the petitioner's claim and the subsequent dismissal of the appeal. Violation of Natural Justice in Appeal Process: The petitioner contended that the Appellate Authority's order violated the principle of natural justice by not providing an opportunity of hearing. The petitioner cited a specific ground in the memorandum of the petition regarding the lack of a hearing opportunity. However, the court found that the petition did not sufficiently address key details, such as intimation of the hearing date or the petitioner's awareness of the order. The court highlighted the absence of necessary pleadings to support the claim of a violation of natural justice. Additionally, the court distinguished a cited judgment, emphasizing that it did not address issues related to natural justice violations by an Appellate Authority or the process of filing appeals online. Ultimately, the court dismissed the review petition, emphasizing the lack of merit in the petitioner's arguments.
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