Legal Challenge Rejected: Appellate Authority Must Review Appeal Grounds and Delay Justification Under Section 107

HC dismissed the writ petition, directing the appellate authority to first examine the substantive grounds of appeal, particularly regarding denial of hearing opportunity. The court instructed the authority to consider justifiable reasons for appeal delay under Section 107 before proceeding further, without mandating a pre-appeal decision on the petitioner's application.

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Issues:
1. Direction sought for deciding an application before considering an appeal.
2. Allegation of lack of notice in a proceeding under Finance Act and CGST Act.
3. Contesting a case on merit in a subsequent proceeding.
4. Repeatedly approaching authorities regarding notice issue.
5. Fresh application seeking a decision on being served with a show cause notice.
6. Petition seeking direction to consider the application before the appeal.
7. Grounds of appeal based on denial of opportunity of hearing and lack of notice.
8. Court's decision on whether to decide the application before the appeal.
9. Appellate authority to first look into the substantive ground raised in the appeal.
10. Consideration of justifiable reasons for delay in preferring the appeal.

Analysis:
1. The petitioner filed a Writ Petition seeking a direction for the respondents to decide an application before considering the appeal. The application dated 24.01.2023 requested a decision on whether the petitioner was served with a show cause notice. The petitioner alleged lack of notice in a proceeding under the Finance Act and CGST Act, initiated against them without their knowledge.

2. The petitioner contested the case on merit in a subsequent proceeding, following a show-cause notice issued on 17.10.2018. Despite their repeated approaches to the authorities regarding the notice issue, the concerned authority closed the subsequent proceeding, citing an order passed on the same set of facts earlier.

3. The petitioner raised grounds in the appeal, emphasizing the denial of an opportunity of hearing and the absence of a show-cause notice being served. The Court acknowledged these substantive grounds in the appeal and decided not to direct the respondent to decide the application dated 24.01.2023 before considering the appeal on its merits.

4. The Court directed the Appellate Authority to first examine the substantive ground raised in the appeal regarding the denial of an opportunity of hearing. Additionally, the Appellate Authority was tasked with considering any justifiable reasons for the delay in preferring the appeal under Section 107 before proceeding further in the matter.

5. Consequently, the present Writ Petition was disposed of, with the Court emphasizing the need for the Appellate Authority to address the substantive grounds raised by the petitioner before proceeding with the appeal and considering any justifiable reasons for any delays in the appeal process.

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