2023 (1) TMI 440

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....or the Respondent : C.S.C. ORDER HON'BLE ROHIT RANJAN AGARWAL,J. Heard Sri Rakesh Ranjan Agarwal, learned Senior Advocate assisted by Sri Suyash Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State. This writ petition has been filed assailing the ex-parte order dated 24.02.2022 and order dated 22.09.2022 passed by the first appellate authority rejecting th....

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....GST Act for moving a recall application. Hence, the present writ petition has been filed. Reliance has been placed upon Division Bench judgment of this Court in case of M/s. M.P. Poddar & Company, Sheopur, Varanasi vs. Additional Judge (Revisions) Sales Tax Gorakhpur, Varanasi Camp, 1982 U.P.T.C. 117 and decision of anther Division Bench of this Court in case of Shyam Behari Tewari vs. Goods Tax ....

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....for filing recall application, the Court exercising power under Article 226 of Constitution could intervene in the matter and direct the authorities to consider the recall application and pass appropriate order. This Court finds that the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order dated 22.09.2022 passed on the app....