In this case It is directed by the court that the appellate authority shall afford an opportunity of hearing to the petitioner and pass a fresh order.
Section 107 of the CGST Act, 2017 — Appeal –--The petitioner challenged the impugned orders dated 03.12.2019 and 16.03.2020. By the order dated 03.12.2019, the tax and penalty has been imposed on the petitioner and by order dated 16.03.2020, the appeal under Section 107 of the Act, 2017 has been rejected against the order imposing tax and penalty. The counsel for the petitioner submitted that the impugned order dated 16.03.2020 by which the appeal preferred by the petitioner was dismissed, was not communicated to the petitioner by its local counsel. The court observed that the appeal was preferred on 31.01.2020 before the appellate authority, thereafter no one appeared on behalf of the appellant. The appeal of the petitioner has been dismissed without affording any opportunity of being heard to the petitioner.
Held that:- The Hon’ble High Court directed the petitioner to appear before the appellate authority on 29.10.2021 and the appellate authority shall afford an opportunity of hearing to the petitioner and pass a fresh order without being influenced by the order dated 16.03.2020 passed in the appeal.
In this case It is directed by the court that the appellate authority shall afford an opportunity of hearing to the petitioner and pass a fresh order.
Section 107 of the CGST Act, 2017 — Appeal –--The petitioner challenged the impugned orders dated 03.12.2019 and 16.03.2020. By the order dated 03.12.2019, the tax and penalty has been imposed on the petitioner and by order dated 16.03.2020, the appeal under Section 107 of the Act, 2017 has been rejected against the order imposing tax and penalty. The counsel for the petitioner submitted that the impugned order dated 16.03.2020 by which the appeal preferred by the petitioner was dismissed, was not communicated to the petitioner by its local counsel. The court observed that the appeal was preferred on 31.01.2020 before the appellate authority, thereafter no one appeared on behalf of the appellant. The appeal of the petitioner has been dismissed without affording any opportunity of being heard to the petitioner.
Held that:- The Hon’ble High Court directed the petitioner to appear before the appellate authority on 29.10.2021 and the appellate authority shall afford an opportunity of hearing to the petitioner and pass a fresh order without being influenced by the order dated 16.03.2020 passed in the appeal.