2024 (8) TMI 1484 - HC - GST

Dismissal of appeal - appeal dismissed on the basis that the appeal has not been signed by authorised signatory and the Appellant has not submitted Board Resolution under the Companies Act, 1956 - HELD THAT - Appellate Authority who will hear this appeal shall give personal hearing to Appellant, notice whereof shall be communicated atleast 5 working days in advance. The order to be passed shall be a reasoned order dealing with all submissions of Appellant. If the Appellate Authority is going to rely on any order or judgment of any Court or Tribunal or any other forum, a list thereof shall be made available along with the notice for personal hearing. If the order or a judgment is unreported then a copy thereof shall also be made available along with the notice. This is to enable Appellant to deal with/distinguish the judgment or the order. The appeal shall be disposed by 30th November 2024.

Summary

The High Court of Bombay quashed an order due to lack of verification of the authorized signatory. The matter was remanded for reconsideration with specific directives for a reasoned order by November 30, 2024. No observations were made on the merits of the case.