2023 (6) TMI 135

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..... ort of the requirement of Article 14 of the Constitution of India. The appellate order dated 30.12.2021 clearly exceeds the power conferred upon the appellate authority as it decides the appeal on the issues which were neither a part of the show-cause notice nor was a consideration when the order dated 01.12.2020 was passed. Both the orders i.e. 01.12.2020 30.12.2021 are set aside - the matte .....

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..... time was fixed for hearing. He argues that without fixing any date and time for hearing, an order came to be passed on 01.12.2020 cancelling the GST registration of the petitioner without assigning any reason whatsoever. He further argues that against the order dated 01.12.2020 an appeal was preferred and alongwith the appeal, the petitioner had annexed the documents demonstrating that the all .....

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..... g of date and place of hearing was also considered. Considering the said two judgments, I am of the firm view that the order dated 01.12.2020 clearly falls short of the requirement of Article 14 of the Constitution of India. The appellate order dated 30.12.2021 clearly exceeds the power conferred upon the appellate authority as it decides the appeal on the issues which were neither a part of th .....

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