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2023 (3) TMI 870
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.... to as the appellate authority for short) whereby the appeal preferred by the petitioner under section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Act 2017 for short) and Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected; b) For issuance of writ or order or direction in the nature of certiorari for quashing of the ex parte order dated 17.08.2022 passed by the respondent number 2 (hereinafter referred to as the appellate authority short) to hear the appeal on merits; c) For issuance of writ or order or direction in the nature of certiorari for quashing of the ex parte order dated 19.02.2022 passed by the responde....
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...., namely, the Additional Commissioner of State Taxes (Appeals), East Division, Patna in Appeal Case No. GST/PTN-12/2022-23 (Annexure-3), the appeal of the petitioner against the order dated 19.02.2022 passed by Respondent No. 3, namely, the Assistant Commissioner of State Tax, North Circle, Patna (Annexure-1) has been rejected merely on the grounds of being barred by limitation. The order is ex parte in nature. In our considered view, the delay stands sufficiently explained on account of COVID-19 restrictions. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh. Also, while considering and deciding the appeal, the ground of del....
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....er, if attached in reference to the proceedings, subject matter of the present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Appellate Authority on 19th of December, 2022 at 10:30 A.M.; (g) The Appellate Authority shall condone the delay in filing the appeal and decide the appeal on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties. Also, opportunity to place on record all essential documents and materials, if so required and desired, shall be granted to the petitioner; (i) During pendency of the appeal, no coercive steps shall be taken against the petitioner. ....