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2022 (8) TMI 1172

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..... principles of natural justice - HELD THAT:- It appears from record that the summary order dated 18th March, 2020 is one line order without containing any detailed supporting reason and that the order of the appellate authority is also one line order dismissing the appeal of the petitioner on the ground of delay in filing the appeal without going into the merit of the appeal, this writ petition is .....

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..... ition, petitioner has challenged the impugned order dated 28th July, 2022 passed by the appellate authority being Senior Joint Commissioner of WBGST in Appeal as appears at page 37 of the writ petition which was filed against the adjudication order dated 18th March, 2020. On perusal of the adjudication summary of the order dated 18th March, 2020 I find that the same does not contain any reason and .....

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..... occurred during the Covid-19. Considering the submission of the parties and facts as appears from record that the summary order dated 18th March, 2020 is one line order without containing any detailed supporting reason and that the order of the appellate authority is also one line order dismissing the appeal of the petitioner on the ground of delay in filing the appeal without going into the m .....

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