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


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

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Bimal Jain
Published in GST
Views : 171
downloaded 392 times

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