9911796707
TMI Blog2024 (11) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner could not appear in the personal hearing so provided to the Petitioner as the notice dated 18.02.2022 was received on 10.03.2022 much after the dates which were fixed by the Superintendent of Audit Commissionerate (CGST) - HELD THAT:- It has been fairly submitted that against the order dated 28.03.2022, the Petitioner had preferred an appeal before the First Appellate Authority i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take such grounds including the ground of not receiving the notice of personal hearing on time. The dismissal of the instant writ petition on the ground that this Court does not find it to be a fit case for entertaining the writ petition would not prejudice the Petitioner in such proceedings if so filed as per the extant law - Petition dismissed. - HONOURABLE MR. JUSTICE DEVASHIS BARUAH For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), Customs, CGST and Central Excise. However the said appeal has been dismissed on the ground of limitation. 4. Taking into account that the said order dated 28.03.2022 has already attained finality in view of the dismissal of the appeal and unless the said order by which the said appeal was dismissed is not set aside, it would not be proper on the part of this Court to exercise the jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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