9911796707
TMI Blog2021 (4) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 107 (1) of Central Goods and Services Tax Act, 2017 - opportunity of hearing to the present petitioner not provided - HELD THAT:- From perusal of impugned order dated 20.03.2020 (Annexure P/1) shows that the appeal was preferred by the petitioner on 16.03.2020 and the same has been dismissed on 20.03.2020. The order does not reflect that any opportunity of hearing was afforded to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The petitioner has called in question the order dated 20.03.2020 by which the appeal preferred by the petitioner under Section 107 of Goods and Services Tax Act has been dismissed on the ground of limitation by the Appellate Authority-cum-Joint Commissioner of State Tax, Tikamgarh, Division Sagar. 2. Learned counsel for petitioner submits that the orders by original Authorities we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explain the delay of 17 days and the said explanation is not sufficient. The petitioner was required to explain the delay of each day. However, the petitioner in only one line submitted that as he was indisposed, he could not prefer an appeal within the time limit as prescribed under Section 107 of Central Goods and Services Tax Act, 2017. 4. We have heard learned counsel for rival parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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