2025 (2) TMI 507 - HC - GST

Seeking quashing of the second adjudication order - appeal was preferred by the petitioner and the appellate authority rejected the appeal on the ground of limitation - HELD THAT - On perusal of the report it is clearly seen that the second adjudication order passed on 30th of March 2023 has been inadvertently passed by the concerned authorities and this Court quashes the concerned adjudication order dated 30th of March 2023. The appellate authority is directed to hear and dispose of the appeal on merit upon giving an opportunity of hearing to the petitioner within a period of twelve weeks from the date of communication of this order. Petition disposed off.

Summary

The Calcutta High Court quashed a second adjudication order passed by authorities on 30th March 2023 due to inadvertence. The appellate authority's failure to exercise jurisdiction was noted, and the Court referred to a previous case for guidance. The Court condoned the delay in appealing, directing the appellate authority to hear and dispose of the appeal on merit within twelve weeks. The writ petition was disposed of with no costs awarded, and all parties were instructed to comply with the Court's order from its official website.