9911796707
TMI Blog2024 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... vided - multiple hearings were scheduled by the appellate authority or not - HELD THAT:- The documents on record disclose that hearings were rescheduled either at the instance of the petitioner or the appellate authority. Although Additional Government Pleader produced the hearing notice dated 22.06.2023 for the hearing on 27.06.2023, there is no proof of service thereof on the petitioner. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requisite pre-deposit. It is stated that hearings in the appeal were scheduled from time to time and that such hearings were some times adjourned at the instance of the petitioner and at other times at the instance of the appellate authority. The petitioner states that it last received a hearing notice dated 20.06.2023 for the hearing on 23.06.2023. By an e-mail issued on 21.06.2023, the said he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der on 06.11.2023. 4. Mrs.E.Ranganayaki, learned Additional Government Pleader, responded to these submissions by pointing out that multiple hearings were scheduled by the appellate authority, as is evident from internal pages 10 and 11 of the impugned order. By drawing reference to Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, she submits that only three adjournments should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the impugned order dated 27.06.2023 is quashed and the matter is remanded to the appellate authority for reconsideration. After providing a personal hearing to the petitioner, the appellate authority is directed to dispose of the appeal within a maximum period of two months from the date of receipt of a copy of this order. The petitioner is directed to extend full co-operation by attending hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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