9911796707
TMI Blog2024 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... al itself. But as it appears nothing has been placed on record nor any argument has been advanced by the Revenue Department with regard to intimation of any defect, but rejected the same after long lapse of around 11 months only on 20.05.2022. Even if that will also be taken into consideration, the action of the opposite parties is absolutely arbitrary, unreasonable and contrary to the provisions of law and in violation of the principle of natural justice, reason being, if the party files an appeal in ignorance of the position that he has to file the certified copies of the order and the filing of appeal is defective one, then the appellate authority has to intimate the applicant with regard to the defect in the appeal by giving him opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rejection. However, it is contended that even though the petitioner filed the appeal on 18.02.2021, but he has not been intimated about the defect in the appeal itself. Had the petitioner been intimated that there is defect in the appeal, then, he would have taken step for compliance thereof. As such, the authorities in a mechanical manner rejected the appeal filed by the petitioner on the flimsy ground. More so, the order of rejection has been passed without giving any opportunity of hearing to the petitioner. It is also brought to the notice of this Court about the order dated 07.06.2021 passed by this Court in W.P.(C) No. 15061 of 2021 (M/s. Shree Jagannath Traders v. Commissioner of State Tax Odisha, Cuttack and others), whereby the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appeal in ignorance of the position that he has to file the certified copies of the order and the filing of appeal is defective one, then the appellate authority has to intimate the applicant with regard to the defect in the appeal by giving him opportunity to rectify the defect, so that the appellant can remove the same within the time stipulated. If that would have been adhered to after grant of such opportunity, then certainly right accrues in favour of the appellate authority to reject the same since the Principle of Natural Justice has been complied with. Nothing has been placed on record to that extent and mechanically the same has been rejected showing non-supply of the certified copies, which this Court does not accept. 7. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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