9911796707
TMI Blog2024 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... F 2024 - - - GST - Maintainability of petition - petitioner has already availed the remedy of filing an appeal - time limitation - HELD THAT:- The petitioner is entitled to succeed. Though the petitioner may have filed an appeal against Ext.P4 order (which was rejected by Ext.P7 order as being time barred), the fact remains that Ext.P7 order was passed in violation of principles of natural justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Padmanathan K.V., R. Sreejith. For the Respondent: By Adv Dayasindhu Shreehari N.S., CGC, Smt. Jasmin M.M, GP. JUDGMENT 1. Petitioner has approached this Court, challenging Ext.P4 order issued under the provisions of Section 73 of the CGST/SGST Acts, for the year 2017-18, on a short ground. 2. It is the case of the petitioner that, though by Ext.P2 notice dated 20.06.2023, the petitioner had gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court under Article 226 of the Constitution of India. 4. Having heard the learned counsel appearing for the petitioner, the learned Government Pleader and the learned Standing Counsel appearing for the 6th respondent, I am of the opinion that the petitioner is entitled to succeed. Though the petitioner may have filed an appeal against Ext.P4 order (which was rejected by Ext.P7 order as being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h orders, after affording an opportunity of hearing to the petitioner. The petitioner shall file its reply to the show cause notice (if not already filed) within a period of two weeks from today and thereafter, the matter shall be adjudicated by the 2nd respondent, as directed above, after hearing the petitioner. As a consequence of setting aside of Ext.P4, Ext.P7 order of the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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