9911796707
TMI Blog2024 (8) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... led the Board Resolution authorising the Director who verified the appeal - HELD THAT:- The order-in-appeal dated 22nd March 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 order dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 7th May 2024 rejecting the petitioner's miscellaneous application. 3 The only ground on which the order-in-appeal dated 22nd March 2024 dismissing the petitioner's appeal was passed is that petitioner has not filed the Board Resolution authorising the Director who verified the appeal. Admittedly, petitioner was never called upon to file the same. In a similar matter in Writ Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d verified by the same Akshaya P. Herle reiterating the arguments made during the personal hearing. 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 wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing. If the order or a judgment 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. 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 matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof shall be made available along with the notice for personal hearing. If the order or a judgment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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