9911796707
TMI Blog2024 (12) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- The endorsement dated 20.08.2024 does not notify the petitioner of a date of hearing of the appeal and hence the second respondent-Appellate Authority erred in passing the subsequent order dated 31.08.2024. It is just and proper that the petitioner be afforded an opportunity of hearing in the appeal filed by him before the second respondent in terms of Section 107 (8) of the KGST Act and consequent to the same, the Appellate Authority be permitted to conduct further proceedings in accordance with law. The endorsement bearing No. JCCT(Appeals)/ BGV/2024-25/B-291 dated 20.08.2024 issued by the second respondent (Annexure-J) is quashed - he order dated 31.08.2024 passed in Appeal No.GST-165/2024-25/B-338 by the second respondent (Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt ] and in the said proceedings, a fine levy warrant having been issued, the present writ petition is filed. 3. Heard the submissions of learned counsel, Sri. Shreevatsa Hegde for the petitioner and the learned AGA for respondent Nos.1 and 2. 4. It is the contention of the learned counsel for the petitioner that during the pendency of the appeal before the second respondent, the second respondent has issued an endorsement dated 20.08.2024 (Annexure-J to the writ petition) and thereafter passed the order dated 31.08.2024 (Annexure-J1 to the writ petition) rejecting the appeal. It is further contended that the petitioner had no notice of the orders that were passed by the Appellate Authority. Hence, he seeks for allowing of the present wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r completion of 192 days. And you have not filed physical copies in this office. As per Section 107 (4) (4) The appellant authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months as the case may be, allow it to be presented within a further period of one month . You have filed an appeal application after completion of 192 days after stipulated time prescribed under the act. Hence, why not reject your appeal application, given an opportunity to hear/file an objection if any by person or authorized representative within 7 days (seven days) from the date of receipt of this Endorsement. 8. It is forthcoming from the aforementioned that the secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law after conclusion of the proceedings in Appeal No. GST-165/2024-25/B-338 filed by the petitioner before the second respondent-Appellate Authority. 12. Hence, the following: ORDER i. The writ petition is partly allowed; ii. The endorsement bearing No. JCCT(Appeals)/ BGV/2024-25/B-291 dated 20.08.2024 issued by the second respondent (Annexure-J) is quashed; iii. The order dated 31.08.2024 passed in Appeal No.GST-165/2024-25/B-338 by the second respondent (Annexure-J1) is quashed; iv. The proceedings in Crl.Misc.No.73/2024 pending on the file of the JMFC-III, Belagavi are quashed; v. The petitioner shall appear before the second respondent in Appeal No. GST-165/2024-25/B-338 on 11.12.2024 at 11. a.m. without the requirement of any further n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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