2023 (4) TMI 1183

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....0905, 10906, 10939, 10942, 10944 & 10946 of 2020 - -<br>GST<br>Honourable Dr.Justice Anita Sumanth For the Petitioner : Ms.Lakshmi Sriram for Mr.B.Sivaraman (in all petitions) For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (in all petitions) COMMON ORDER Heard Ms.Lakshmi, learned counsel for the petitioner and Mr.Harsha Raj, learned Additional Government Pleader fo....

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....matters was, at that time, diagnosed with hepatitis and had, vide letter dated 10.09.2019, sought an adjournment. 4. A second notice followed on 04.10.2019 granting the petitioner seven days time to reply with documentary evidences in support of its contentions. Under the same notice, the respondent also afforded the petitioner an opportunity of personal hearing. The representative of the petit....

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....ed within time and the rejection of appeals as nonmaintainable is erroneous. However, no fault can be attributed to the second respondent in this regard as the officer has merely proceeded on the facts as contained in the appeal memorandum filed by the petitioner. 7. In any event, there is no necessity to advert to the aspect of maintainability any further, seeing as I am of the considered view....