Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Last updated: 20 August 2024

Save Share

Quick Summary

The Madras High Court has ruled that an appeal should be heard on its merits, even if filed late, when the original order was passed without giving the assessee an opportunity to be heard. The court set aside an appellate order that dismissed an appeal solely on the grounds of limitation, remanding the case back to the appellate authority for a decision based on the case's substance.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals, Coimbatore and Ors.[W.P. No. 12860 of 2024 dated June 07, 2024], set aside the appellate order passed by the Department, thereby, dismissing the appeal filed by the Assessee on the ground of limitation, as the order-in-originalwas passed without granting any opportunity of hearing.

Citation :
W.P. No. 12860 of 2024 dated June 07, 2024

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

Attached File : 671907_5714_tvl_sri_sai_traders_vs_deputy_commissioner.pdf

downloaded 400 times

173 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments