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TMI BlogAppeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heardX X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 24-8-2024 - The Hon ble Madras High Court in the case of TVL. SRI SAI TRADERS VERSUS DEPUTY COMMISSIONER (ST) , COIMBATORE AND STATE TAX OFFICER POLLACHI (WEST) [2024 (8) TMI 981 - MADRAS HIGH COURT] , s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside the appellate order passed by the Department, thereby, dismissing the appeal filed by the Assessee on the ground of limitation, as the order-in-original was passed without granting any opportunity of hearing. Facts: Tvl. Sri Sai Traders ( the Petitioner ) , filed a writ petition against the appellate order dated June 07, 2024 ( the Impugned Order ) passed by the Revenue Department ( the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent ) wherein the appeal filed by the Petitioner before the Respondent appellate authority was dismissed on the ground that the appeal was filed beyond the limitation period as prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 ( the CGST Act ) . Held: The Hon ble Madras High Court in TVL. SRI SAI TRADERS VERSUS DEPUTY COMMISSIONER (ST) , COIMBATORE AND STATE TAX OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FICER POLLACHI (WEST) [2024 (8) TMI 981 - MADRAS HIGH COURT] opined that since the order in original has been passed without granting any opportunity of hearing to the Petitioner, therefore, the Petitioner's appeal should be considered and order needs to be passed as per merits by the Respondent, despite delay in filing of appeal. Hence, the Impugned Order is set aside and the matter is remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed back to the Respondent for disposal of appeal on merits. (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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