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2024 (11) TMI 180 - HC - GSTViolation of principles of natural justice - order-in-original challenged on the ground that the Petitioner could not appear in the personal hearing so provided to the Petitioner as the notice dated 18.02.2022 was received on 10.03.2022 much after the dates which were fixed by the Superintendent of Audit Commissionerate (CGST) - HELD THAT - It has been fairly submitted that against the order dated 28.03.2022, the Petitioner had preferred an appeal before the First Appellate Authority i.e. the Commissioner (Appeals), Customs, CGST and Central Excise. However the said appeal has been dismissed on the ground of limitation. Taking into account that the said order dated 28.03.2022 has already attained finality in view of the dismissal of the appeal and unless the said order by which the said appeal was dismissed is not set aside, it would not be proper on the part of this Court to exercise the jurisdiction under Article 226 of the Constitution. This Court dismisses the instant petition on the ground of not being entertained without touching on the merits. The Petitioner if so aggrieved by the order by which the appeal has been dismissed, would be at liberty to avail other remedies provided under the CGST Act, 2017 and in such proceedings, the Petitioner would also be at liberty to take such grounds including the ground of not receiving the notice of personal hearing on time. The dismissal of the instant writ petition on the ground that this Court does not find it to be a fit case for entertaining the writ petition would not prejudice the Petitioner in such proceedings if so filed as per the extant law - Petition dismissed.
The High Court dismissed the petition challenging an order-in-original dated 28.03.2022 due to appeal dismissal on grounds of limitation. The Court stated that unless the appeal order is set aside, it cannot intervene under Article 226. The petitioner can seek other remedies under the CGST Act, including the issue of late notice receipt. The interim order previously granted has been vacated.
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