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of <h1>Tax Appeal Moves Forward as HC Validates Authority's Order and Dismisses Procedural Challenges from Petitioner</h1> <h3>M/s. Swaminarayan Parcel Service Versus Commissioner Of State Tax (Appeals) & Anr.</h3> M/s. Swaminarayan Parcel Service Versus Commissioner Of State Tax (Appeals) & Anr. - TMI Issues:Challenge to order dated 09.01.2023 | Direction to release goods | Opportunity of hearing | Discharge of noticeAnalysis:The petitioner sought to quash the order dated 09.01.2023 and requested the release of goods, excluding those already ordered for release by the Court in a previous case. The petitioner challenged the order before the Deputy Commissioner of State Tax Appeals-8, which was still pending. The respondent granted multiple opportunities for hearing, but the petitioner was absent on one occasion, leading to another hearing opportunity. During the hearing, the petitioner's advocate stated that no further hearing was required as written submissions had been filed previously. Consequently, the petitioner's case was disposed of to allow the Deputy Commissioner to make a decision based on the submissions, and the notice was discharged.
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