2022 (12) TMI 1241

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..... pellant under the CGST Act in form DRC-03. However, such payment was not considered by the first appellate authority for the purpose of entertaining the appeal and accordingly, the appeal filed by the appellant was dismissed by him. On perusal of the case records, it is found that the Learned Commissioner (Appeals) has not discussed the merits of the case and simply rejected the appeal on the g .....

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..... OHANTY Heard both sides and perused the records. 2. Appellant has filed the Miscellaneous Application, praying for early hearing of the appeal. On going through the averments made in the miscellaneous application, we are of the view that this is a fit case for consideration of out-of-turn hearing and accordingly, the Miscellaneous Application for early hearing is allowed. 3. Since the m .....

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..... itted that subsequent to rejection of the appeal by the Learned Commissioner (Appeals), appellant has already complied with the requirement of pre-deposit. Learned Authorised Representative appearing for Revenue has also considered the fact that the amount has already been deposited by the appellant. Therefore, we are of the view that the appeal filed by the appellant deserves to be heard on merit .....

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