2024 (5) TMI 921

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..... it is clear that the no opportunity of hearing was granted to the petitioner. Reliance placed in the case of BBCL INFRASTRUCTURE VERSUS STATE OF U.P. AND 2 OTHERS [ 2022 (12) TMI 958 - ALLAHABAD HIGH COURT] where it was held that 'The appellate authority should follow the principle of natural justice by affording opportunity of hearing to the assessee before taking any decision. The appeal sh .....

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..... ding Counsel appearing on behalf of the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the appellate order dated June 3, 2024 whereby the appeal of the petitioner was rejected by way of Form GST APL - 02 stating the reason Delay in submission of Appeal . 3. From the facts, it is clear that the no opportunity .....

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