9911796707
TMI Blog2025 (2) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the petitioners have a further right to prefer an appeal before the Appellate Tribunal, by reasons of the Appellate Tribunal not being constituted, the petitioners have been compelled to approach this Court. The appeal has not been adjudicated on merits. Having regard to the peculiar facts made out and noting that some explanation is available for the delay, it is opined that the matter ough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant writ petition has been filed. 3. The records would reveal that on the basis of a show cause notice issued on the petitioners, the proper officer had passed an order under Section 73 (9) of the said Act on 17th December, 2023 and had raised a demand in Form GST DRC-07. Challenging such order, the petitioners had preferred an appeal before the appellate authority under Section 107 of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the delay. Unfortunately, the appellate authority by overlooking the same had rejected the application. 5. Mr. Siddiqui, learned Senior Advocate and Additional Government Pleader appearing on behalf of the State on the other hand would submit that admittedly in this case the appeal was barred by limitation. Although, a show cause notice was issued, the petitioners chose not to turn up or provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for a decision on merits and accordingly the order dated 27th June, 2024 passed by the appellate authority is set aside. 8. Subject to payment of cost of Rs. 5000/- to be paid by the petitioners to the Bar Association Benevolent Fund, High Court, Calcutta, within two weeks from date, the appellate authority is directed to hear the appeal filed by the petitioners on merits upon giving a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
