9911796707
TMI Blog2024 (12) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- The petitioner had filed an appeal on 18.05.2022 against the order dated 29.06.2021 passed by Assistant Excise and Taxation Officer under Section 20 of the IGST Act, 2017 read with section 129 (1) (a) of the HGST Act, 2017 whereby the tax amount was calculated at Rs. 2,65,362/- and penalty amount of the same figure was added for a total demand of Rs. 5,30,724/-. The order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioner submits that the only point involved in the present petition is whether the appeal filed by the petitioner could be dismissed for non-prosecution. 3. Taking into consideration the short point involved, we prepone the main writ petition and hear it today itself. Application No. CM-19200CWP-2024 stands allowed. 4. We find that the petitioner had filed an appeal on 18.05.2022 against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd were available before the appellate authority, if it had reserved the case on 13.12.2023, it should have examined the appeal on merits and decided the same. 7. We also find that on 13.12.2023, if the appellant was not present, there was no occasion for the appellate authority to reserve the case, and it could have dismissed the case for non-prosecution on that very day itself. Having reserved t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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