9911796707
TMI Blog2025 (2) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... n perusal of the report it is clearly seen that the second adjudication order passed on 30th of March, 2023 has been inadvertently passed by the concerned authorities and this Court quashes the concerned adjudication order dated 30th of March, 2023. The appellate authority is directed to hear and dispose of the appeal, on merit, upon giving an opportunity of hearing to the petitioner, within a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed for the period 2017-2018 and to give a direction upon the appellate authority to consider the appeal on merit instead of dismissing it on the ground of delay. Learned Counsel appearing for the respondent authorities relying on paragraph 5 to 8 of the report in the form of an affidavit submits: "5. That a report under Section 73 of the WBGST Act, 2017 in form GST DRC-07 vide ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11,23,403.00/-. 8. I tender unconditional apology for issuing inadvertently 2(two) demands in respect of one adjudicating order passed by the concerned proper officer. Thus, in the said circumstances, this Hon'ble Court may be pleased to allow remittance of the amount of Rs.10,96,403/- which was recovered from the writ petitioner subsequent to the filing of his appeal." Heard learned counsels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal. Accordingly, I direct the appellate authority to hear and dispose of the appeal, on merit, upon giving an opportunity of hearing to the petitioner, within a period of twelve weeks from the date of communication of this order. With the above observations and directions, the writ petition is disposed of. There shall be no order as to costs. All parties shall act in terms of the copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
