2024 (10) TMI 1244 - HC - GST

Violation of principles of natural justice - appeal preferred by the petitioner was dismissed without hearing - time limitation - HELD THAT - A perusal of the order indicates that the appeal was dismissed as the document which were required to be filed were not filed and the appellant was not even present before the appellate authority. Considering the provisions contained in Section 107(8) read with relevant rules and there being no provision to dismiss the appeal for want of prosecution and following the judgment of this court in the case of M/S RAJDHANI ARMS CORPORATION, LUCKNOW THRU. PROPREITOR, SEEMA SARNA VERSUS COMMISSIONER OF COMMERCIAL TAX U.P., COMMERCIAL TAX BHAWAN, LUCKNOW 2024 (7) TMI 1391 - ALLAHABAD HIGH COURT , the impugned order dated 20.01.2024 is set aside. The appellate authority is directed to pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner. To avoid any further delay, it is directed that the petitioner shall be present himself or through his authorized representative before the Tribunal on 06.11.2024 at 12 00 Noon. In case the petitioner does not present himself, the appellate authority would be at liberty to decide the appeal on merits in accordance with law. Petition disposed off.

Summary

The High Court of Allahabad set aside an order dismissing an appeal without hearing, directing the appellate authority to give the petitioner an opportunity of hearing in accordance with the CGST Act. The petitioner must be present at the Tribunal on 06.11.2024, or the appeal may be decided on merits without further delay. The writ petition was disposed of with these directions.