2024 (9) TMI 591 - HC - GST

Dismissal of petition - failure to avail of the opportunities before the original authority - no grounds made out for interference under Article 226 of the Constitution of India - violation of principles of natural justice - HELD THAT - The appellant can be permitted to avail the statutory remedy taking into consideration the fact that the writ petition was filed challenging Ext.P5 order within the condonable period for filing an appeal - this writ appeal is disposed off by directing that if the appellant were to file an appeal against Ext.P5 order on or before 15.05.2024, the period from 15.03.2024 till 15.05.2024 shall be excluded for the purpose of determining the period with in which such appeal had to be filed. Appeal disposed off.

Summary

The appellant filed a writ petition challenging order Ext.P5. Single Judge dismissed the writ petition as appellant failed to avail opportunities before original authority. Appellant filed writ petition within condonable period for appeal under CGST/SGST Acts. High Court permits appellant to file appeal against Ext.P5 order by 15.05.2024, excluding period from 15.03.2024 to 15.05.2024 for filing appeal. Appellate Authority to decide appeal without being influenced by Single Judge's judgment. No opinion expressed on merits of the matter.