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TMI Blog2024 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... for the State or adhering to technicalities the authority is keen to harass? - HELD THAT:- Considering the interest of the State for augmentation of revenue, this Court is of the opinion that the order dated 31.01.2024 passed by the appellate authority in Appeal is liable to be quashed and is, accordingly, hereby quashed. Accordingly, the matter is remitted to the appellate authority to reconside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Department. 3. The sole grievance of the petitioner is that the order dated 31.01.2024 passed in Appeal No.AD210923001387D under Section 107 of the Goods and Service Tax Act, 2017 read with Rule 108 of the Goods and Service Tax Rules, 2017 directed against the Order dated 04.08.2023 passed under Section 73 of the CGST/OGST Act (Odisha Goods and Service Tax Act 2017) by raising total demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, he asked for time and, as such, he did not file any reply. It is contended that as per Section 107(9) of the OGST/CGST Act, 2017, no adjournment shall be granted for more than three times to the party during hearing of appeal. Since the petitioner did not produce any materials before the appellate authority, the order impugned has been passed. Thereby, no illegality or irregularity has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidering the interest of the State for augmentation of revenue, this Court is of the opinion that the order dated 31.01.2024 passed by the appellate authority in Appeal No. AD210923001387D is liable to be quashed and is, accordingly, hereby quashed. Accordingly, the matter is remitted to the appellate authority to reconsider afresh by giving opportunity of hearing to the petitioner. As such, to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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