2020 (12) TMI 1044

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....2/2020(P) & WP(C). 23391/2020(Y) - -<br>GST<br>Honourable Mr. Justice A.K. Jayasankaran Nambiar For the Petitioner : Advs. Sri. Harisankar V. Menon, Smt. Meera V. Menon For the Respondent : Adv. Sri. Sreelal N. Warrier, SC, Central Board of Excise & Customs JUDGMENT In all these Writ Petitions, the issue that is raised while impugning the orders passed by the 2nd respondent, is that the 2nd r....

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.... statement filed on behalf of the respondents, it is stated that the petitioners were given an opportunity of personal hearing and they were represented by a professional Chartered Accountant on the basis of the authorisation granted to the said person. It is further stated that inasmuch as there were a large number of cases attended to by the very same authorised representative, the Appellate Aut....