9911796707
TMI Blog2024 (10) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the notice in DRC-01A or to the notice in DRC-01. Having regard thereto the proper officer had determined the liability. Though ordinarily, such an order having regard to the conduct of the petitioners, cannot be said to be bad, however, upon a closer scrutiny of such order it would transpire that the proper officer had failed to give any reasons apart from recording that the petitioners had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of. - Raja Basu Chowdhury, J For the Petitioners: Mr. Aman Agarwal Ms. Shivansi Indoria For the State: Mr. Anirban Ray, Ld. GP Mr. T.M. Siddiqui, Ld. AGP Mr. Tanoy Chakraborty, Mr. Saptak Sanyal ORDER 1. Challenging a communication of rejection of appeal in Form GST APL 02 dated 3rd April, 2024, the present writ petition has been filed. 2. Mr. Agarwal, learned advocate appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed in the proceeding which resulted in the delay in filing the appeal. The petitioners had, however, though belatedly, filed an appeal along with the pre-deposit as was required for maintaining the appeal. The appellate authority, however, has rejected the said appeal. No reasons had been assigned for such rejection excepting, recording the delay in submission of appeal in Form APL-02 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability. Though ordinarily, such an order having regard to the conduct of the petitioners, cannot be said to be bad, however, upon a closer scrutiny of such order it would transpire that the proper officer had failed to give any reasons apart from recording that the petitioners had failed to respond to the notice issued in DRC- 01A or to the notice in DRC-01. The appellate authority had also reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
