2024 (6) TMI 833

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..... PER HON'BLE SRI JUSTICE SUJOY PAUL Sri M.Umashankar, learned counsel, appears for the petitioner and Ms.B.Sapna Reddy, learned Senior Standing Counsel for CBIC. 2. With the consent, finally heard. 3. The singular point involved in this case is whether respondent No.3 was justified in passing the impugned order dated 28.03.2024 whereby appeal of petitioner was dismissed without entering into th .....

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..... lpha Solutions India Private Limited Versus Commissioner, CGST Appeals, Noida and another [2024 (2) TMI - Allahabad High Court] and M/s. Jai Prakash Shiv Charan Bidi through its Proprietor Shri Jai Prakash Sahu Versus Commissioner, Commercial Taxex and another [2024 (4) TMI 418 - Allahabad High Court], Rajasthan High Court in Prakash Purohit S/o. Shir Ranu Singh Versus the Commissioner, Central Go .....

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..... spondent No.3 had the order before him. The petitioner's appeal is dismissed on a hyper technical reason which cannot sustain judicial scrutiny. 6. Ms.B.Sapna Reddy, Ms.B.Sapna Reddy, learned Senior Standing Counsel for CBIC, opposed the prayer and supported the impugned order. 7. A perusal of the documents filed by the petitioner shows that the appeal was filed on 24.07.2021 and it was admitted .....

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