2021 (2) TMI 928

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....etitioner and Sri B.K. Pandey, learned Standing Counsel for the State. 2. The present petition has been filed against the order dated 03.06.2020 passed by the Additional Commissioner Grade-II (Appeal) III Commercial Tax, Ghaziabad, in Second Appeal No.24 of 2020 for A.Y. 2019-20 (GST). By that order, the appellate authority has dismissed the appeal filed by the petitioner against the ex parte ord....

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....imated to the petitioner, that other date and a second notice of the proceeding ought to have been served on the petitioner. Since, no such notice was issued or served, the order dated 20.02.2020 is stated to be wholly contrary to law being passed upon denial of opportunity of hearing. 5. Opposing the writ petition, learned Standing Counsel would submit that the petitioner was himself blame for ....

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....2020. Even on 15.02.2020 the only order passed was to proceed ex parte. 7. That being the status, though the petitioner may not have filed reply, it cannot be said that he lost his right to be heard before the order dated 20.02.2020 came to be passed. 8. Consequently whichever way the matter is looked at, the order dated 20.02.2020, cannot be sustained and the appellate authority has erred in up....