2024 (9) TMI 396 - HC - GST

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. Appeal disposed off.

Summary

The High Court of Bombay quashed an order due to lack of verification of authorized signatory. The matter was remanded for reconsideration with specific instructions for the Appellate Authority. The appeal must be disposed of by November 30, 2024, with all rights and contentions kept open. No observations were made on the merits of the case. Petition disposed.