2020 (12) TMI 878

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....HYAM PRASAD PETITIONER (BY DR. SHYAM PRASAD, ADVOCATE FOR SRI MARIAPPA, ADVOCATE (VC))   RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE )   O R D E R The learned counsel for the petitioner and the learned counsel for the respondents are heard. This petition is filed impugning the order dated 8.7.2020 in Appeal No.338/2020 by the Commissioner of Central Tax (Appeals-I), Bengaluru.....

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.... is filed. The petitioner should have been given an opportunity to explain the delay, and if such opportunity is given the petitioner could justify the merits of the belated appeal as well as condonation of the delay in filing the appeal. The failure to extend opportunity to the petitioner to show cause for the delay has resulted in violation of principles of natural justice. 3. Sri K.V. Aravin....

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....re is violation of the principles of natural justice. 4. In the light of these submissions made, and because it appears rather indisputable that the petitioner is not heard by the first respondent, this Court is of the considered view that the impugned order could be quashed and the appeal in No.338/2020 could be restored on the file of the first respondent with liberty to the petitioner to fil....