2024 (9) TMI 397 - HC - GST

Maintainability of appeal - time limitation - appeal dismissed on the ground that the appeal is filed beyond the limitation provided and there was no application for condonation of delay and the amount of pre-deposit has also not been made - HELD THAT - On the amount of pre-deposit, there is enough evidence annexed to the petition that a sum of Rs.7,89,09,672/- has been deposited and even the receipt is annexed to the petition. Therefore, to say that there is no pre-deposit in the impugned order is incorrect. Respondent No.2 shall give personal hearing to Petitioner once again, 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 Petitioner. If Respondent No.2 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 alongwith the notice for personal hearing. If the order or a judgment is unreported then a copy thereof shall also be made available alongwith the notice. This will enable Petitioner to deal with / distinguish the judgment or order. The appeal shall be disposed by 30th November 2024.

Summary

The Bombay High Court quashed an order-in-original due to a filing error and lack of pre-deposit. The case is remanded for reconsideration. Respondent No.2 must provide a personal hearing to the Petitioner with advance notice. The appeal must be disposed of by November 30, 2024, with all rights and contentions open. No observations were made on the merits of the matter.