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TMI Blog2024 (8) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... s not filed the Board Resolution authorising the Director who verified the appeal - HELD THAT:- The order-in-appeal dated 18 th July 2024 set aside and matter remanded for de novo consideration. Appellate Authority who will hear this appeal shall give personal hearing to Appellant, notice whereof shall be communicated at least 5 working days in advance. The order to be passed shall be a reasoned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round on which the order-in-appeal dated 18th July 2024 dismissing petitioner s appeal was passed is that petitioner has not filed the Board Resolution authorising the Authorised Signatory who verified the appeal. Admittedly, petitioner was never called upon to file the same. In a similar matter in Writ Petition No. 11298 of 2024, this Court had, by an order dated 13th August 2024, set aside the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. In our view, if the Appellate Authority wanted to verify the authority of Akshaya P. Herle, he was duty bound to call upon Appellant, if he had any doubts with regard to the authority. In this case, in our view, if only the Appellate Authority had bothered to check the GST portal of Appellant, he would have found that Akshaya P. Herle was an authorised signatory. 2. When we brought all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble along with the notice. This is to enable Appellant to deal with/distinguish the judgment or the order. 4. The appeal shall be disposed by 30th November 2024. 5. All rights and contentions are kept open to the parties. 6 We hasten to add that we have not made any observations on the merits of the matter. 7 Petition disposed. 4 Ms Vyas in fairness, as an officer of the Court, states that even th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is unreported then a copy thereof shall also be made available along with the notice. This is to enable Appellant to deal with/distinguish the judgment or the order. 7 The appeal shall be disposed by 30th November 2024. 8 All rights and contentions are kept open to the parties. 9 We hasten to add that we have not made any observations on the merits of the matter. 10 Petition disposed. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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