9911796707
TMI Blog2024 (10) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent on 07.02.2024 will indicate that the petitioner had subsequently requested the respondent to notify the petitioner about the date of personal hearing by intimating the same to the E-mail id of the petitioner as indicated in the said letter/representation. In this context, a perusal of the impugned order will indicate that despite referring to the aforesaid letter/representation received on 07.02.2024, the respondent did not notify the petitioner or to his E-mail id as stated in the said letter/representation and merely noticed that the petitioner remained absent on 20.02.2024 and 01.03.2024 and proceeded to pass the impugned exparte order, which is clearly in violation of the principles of natural justice warranting interferenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that in the proceedings initiated by the respondent against the petitioner, the Original Order dated 31.08.2023 was passed by the Assistant Commissioner of Commercial Taxes, aggrieved by which the petitioner filed an appeal, which was pending before the respondent-appellate authority. On 05.01.2024 and 30.01.2024, notices for personal hearing were uploaded in the GST portal, pursuant to which the petitioner submitted a representation/letter dated 06.02.2024, which was received by the respondent on 07.02.2024 and in the said letter/representation, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clearly in violation of the principles of natural justice warranting interference by this Court in the present petition and by adopting a justice oriented approach and in order to provide one more opportunity, the impugned order deserves to be set aside and the matter be remitted back to the concerned respondent for reconsideration afresh in accordance with law. 6. In the result, I pass the following: ORDER i. The Writ Petition is hereby allowed. ii. The impugned order at Annexure-F dated 28.03.2024 along with the impugned Form GST APL-04 dated 28.03.2024 at Annexure-F1 issued/passed by the respondent are hereby set aside. iii. The matter is remitted back to the respondent for reconsideration of the appeal afresh, which stands restored in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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