https://www.taxtmi.com/caselaws?id=773126 An appellate order under the WBGST/CGST Act rejecting a tax appeal on limitation was challenged where the underlying adjudication had been passed ex parte and the taxpayer said a reply in Form DRC-06 had already been filed. The Court noted the multi-tier adjudicatory scheme and the availability of the record before the appellate authority, and held that the appeal should be examined on merits with an opportunity of hearing and due regard to the reply already on record. The appellate order was set aside, the matter was remanded for fresh consideration on merits, and the consequential demand was also set aside. en-us Mon, 19 May 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773126 An appellate order under the WBGST/CGST Act rejecting a tax appeal on limitation was challenged where the underlying adjudication had been passed ex parte and the taxpayer said a reply in Form DRC-06 had already been filed. The Court noted the multi-tier adjudicatory scheme and the availability of the record before the appellate authority, and held that the appeal should be examined on merits with an opportunity of hearing and due regard to the reply already on record. The appellate order was set aside, the matter was remanded for fresh consideration on merits, and the consequential demand was also set aside. Case-Laws GST Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773126