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TMI Blog2023 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties that by order dated 24.02.2022, first appeal filed by petitioner was rejected ex-parte . The Division Bench of this Court on two earlier occasions held that where there is no provision under the Act for filing recall application, the Court exercising power under Article 226 of Constitution could intervene in the matter and direct the authorities to consider the recall application and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State. This writ petition has been filed assailing the ex-parte order dated 24.02.2022 and order dated 22.09.2022 passed by the first appellate authority rejecting the application of the petitioner for setting aside the ex-parte order dated 24.02.2022. It is contended by learned Senior Counsel that the fat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h judgment of this Court in case of M/s. M.P. Poddar Company, Sheopur, Varanasi vs. Additional Judge (Revisions) Sales Tax Gorakhpur, Varanasi Camp, 1982 U.P.T.C. 117 and decision of anther Division Bench of this Court in case of Shyam Behari Tewari vs. Goods Tax Officer, Allahabad, 1985 U.P.T.C. 638 . Learned Standing Counsel while opposing the writ petition contended that application sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and direct the authorities to consider the recall application and pass appropriate order. This Court finds that the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order dated 22.09.2022 passed on the application rejecting the recall of the ex-parte order is hereby set aside. The matter is remitted back to the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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