2021 (10) TMI 32

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..... r no one appeared on behalf of the appellant. The appeal of the petitioner has been dismissed without affording any opportunity of being heard to the petitioner. It is deemed appropriate to grant an opportunity to the petitioner to appear before the appellate authority and accordingly direct that the petitioner shall appear before the appellate authority on 29.10.2021 and the appellate authorit .....

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..... Goods and Service Tax Act 2017 (Hereinafter referred to in short as GST Act, 2017 ) and by order dated 16.03.2020 passed by the respondent No.3, the appeal under Section 107 of the GST Act, 2017 has been rejected against the order imposing tax and penalty. It is strenuously urged that, the appeal preferred by the petitioner under Section 107 of the GST Act, 2017 has been dismissed without hearin .....

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..... ceedings. We have gone through the appellate order dated 16.03.2020 wherein it has been observed that the appeal was preferred on 31.01.2020 before the appellate authority, thereafter no one appeared on behalf of the appellant. The appeal of the petitioner has been dismissed without affording any opportunity of being heard to the petitioner. onsidering the aforesaid facts and circumstances, .....

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