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    <title>2024 (8) TMI 1484 - BOMBAY HIGH COURT</title>
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    <description>Dismissal of the appeal for want of an authorised signatory was held unsustainable because the appellate authority relied on that doubt without first seeking clarification from the appellant. The record indicated that the same individual had signed and verified the affidavit and was shown as an authorised signatory on the GST portal, so the matter required fresh reconsideration. The impugned order was quashed and set aside, and the appeal was remanded for de novo adjudication with a personal hearing and a reasoned order dealing with all submissions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=458814</link>
      <description>Dismissal of the appeal for want of an authorised signatory was held unsustainable because the appellate authority relied on that doubt without first seeking clarification from the appellant. The record indicated that the same individual had signed and verified the affidavit and was shown as an authorised signatory on the GST portal, so the matter required fresh reconsideration. The impugned order was quashed and set aside, and the appeal was remanded for de novo adjudication with a personal hearing and a reasoned order dealing with all submissions.</description>
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      <pubDate>Tue, 13 Aug 2024 00:00:00 +0530</pubDate>
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