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The HC allowed the petition by remanding the matter back to the stage of filing objections to the show cause notice issued under Section 73 of GST Act. Despite the petitioner's appeal being rejected solely on grounds of delay, the Court determined it retained jurisdiction to examine the ex-parte order. The Court found that the petitioner's inability to participate in the original proceedings was justified by documented medical evidence of heart ailment requiring surgery. Following precedent established in M/S. CHAMARAJNAGAR TALUK MSPC, the Court held that the petitioner deserved an opportunity to participate in the proceedings by filing objections to the show cause notice.
The HC allowed the petition by remanding the matter back to the stage of filing objections to the show cause notice issued under Section 73 of GST Act. Despite the petitioner's appeal being rejected solely on grounds of delay, the Court determined it retained jurisdiction to examine the ex-parte order. The Court found that the petitioner's inability to participate in the original proceedings was justified by documented medical evidence of heart ailment requiring surgery. Following precedent established in M/S. CHAMARAJNAGAR TALUK MSPC, the Court held that the petitioner deserved an opportunity to participate in the proceedings by filing objections to the show cause notice.
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