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TMI Blog2024 (11) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- To be registered on the GSTN portal as an authorized signatory, the person must submit the relevant board resolution or power of attorney authorizing him. If Respondent No. 2 had taken a few seconds to check the GSTN portal, he would have found that Mr. Deepak Kokate is duly authorised to sign the appeal documents. In a similar matter in TATA CONSUMER PRODUCTS LTD. VERSUS UNION OF INDIA, [ 2024 (9) TMI 396 - BOMBAY HIGH COURT] , this Court had, by an order dated 13th August 2024, set aside the order passed by the Appellate Authority and remanded it for de novo consideration. The impugned order is quashed - matter remanded to Respondent No. 2 for de novo consideration. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner : Mr S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Credit Ledger, and the Electronic Cash Ledger of the Petitioner downloaded from the GSTN portal. This document shows that the Petitioner has made a payment of Rs. 3,20,22,340/- from the Electronic Credit Ledger on 12.03.2024 and a payment of Rs. 1,22,33,134/- from the Electronic Cash Ledger on 12.03.2024 totalling to Rs. 4,42,55,474/-. Further, Exhibit N to the Petition is the system generated provisional acknowledgement of the appeal, which is generated automatically by the Respondents portal once an assessee files an appeal. This acknowledgement itself shows that the requisite pre-deposit has been made. Hence, we are satisfied that the Petitioner had complied with the necessary pre-deposit required in Section 107 (6) of the CGST Act. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Petitioner at the time of personal hearing, it would have been clarified. 9. We have seen Exhibit K to the Petition, a screenshot/extract from the GSTN Portal, which reflects that Mr. Deepak Kokate is duly authorised to sign the appeal documents. We are informed that to be registered on the GSTN portal as an authorized signatory, the person must submit the relevant board resolution or power of attorney authorizing him. If Respondent No. 2 had taken a few seconds to check the GSTN portal, he would have found that Mr. Deepak Kokate is duly authorised to sign the appeal documents. 10. In a similar matter in Writ Petition No.11298 of 2024 in Tata Consumer Products Ltd. Vs. Union of India Ors., this Court had, by an order dated 13th August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority who will hear this appeal shall give personal hearing to Appellant, notice whereof shall be communicated atleast 5 working days in advance. The order to be passed shall be a reasoned order dealing with all submissions of Appellant. If the Appellate Authority is going to rely on any order or judgment of any Court or Tribunal or any other forum, a list thereof 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. 4. The appeal shall be disposed by 30th November 2024. 5. All rights and contentions are kept open to the parties. 6. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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