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TMI Blog2021 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and decide the same in accordance with law within a period of three months therefrom - Petition allowed by way of remand. - WRIT PETITION (L) NO.474 OF 2021 - - - Dated:- 21-1-2021 - UJJAL BHUYAN AND MILIND N. JADHAV, JJ. Mr. Bharat Raichandani a/w. Mr. Rishabh Jain i/b. UBR Legal for Petitioner. Mr. Hemant Haryan, AGP for Respondents-State. ORDER P.C. : Heard Mr. Bharat Raichandani, learned counsel for the petitioner and Mr. Hemant Haryan, learned AGP for the respondents-State. 2. Challenge made in this writ petition is to the order dated 14.12.2020 passed by the Deputy Commissioner of State Tax (Appeal-VI), Mumbai i.e., respondent No.5 rejecting the appeal of the petitioner. 3. Assessment order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said A.O. the appellant has filed the present appeal under the CST Act, 1956 which was found to be filed in time. Appeal is admitted accordingly notice for part payment fixation was issued. The A.O. resulted in dues of ₹ 2,94,53,127- as appellant was unable to produce declarations under CST Act, i.e. form C before assessing officer. Appellant has submitted form 311 on 13/9/2013. Various opportunities were given to appellant issuing reminders to produce the declarations since 2013. Finally appellant was called on 10/11/2020. On 10/11/2020 Mr. Dheya Joshi, CA along with Mr. Atul Gavas, Chief Operating Officer attended and requested for adjournment. As one more opportunity the date was fixed on 8/12/2020. But nobody attended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the petitioner and the appeal was dismissed as above, respondents were well within their right to initiate steps for recovery of dues as well as for prosecution. 7. After hearing learned counsel for the parties and on going through the materials on record, we are of the view that the appeals should be heard and decided on merit. 8. Accordingly, order dated 14.12.2020 is hereby set aside. Matter is remanded back to respondent No.5 for taking up the appeal of the petitioner for hearing and to decide the same in accordance with law. Representative of the petitioner shall appear before respondent No.5 on 01.02.2021 at 11:00 a.m. whereafter respondent No.5 shall proceed with the hearing of the appeal and decide the same in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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