2023 (12) TMI 941

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....ND PARTHA SARTHY, JJ. For the Petitioner : Mr. Achhaibar Singh, Advocate For the Respondent  : Mr. Raghwanand, GA-11, Mr. Sanjay Kumar Tiwari, AC to GA-11 JUDGMENT The writ petition is filed against an assessment order and the rejection of an appeal filed, on the ground of limitation. It is urged that the assessment order itself was an ex parte order. 2. A detailed counter affidavit h....

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....the petitioner, fixing 07.12.2021 as the last date of hearing. The petitioner failed to appear and the order was passed on 10.12.2021 under Section 73(9) of the BGST Act. 3. The summary of the order was also served on the petitioner electronically on 10.12.2021 by uploading in the common portal. The petitioner filed an appeal with gross delay of one month nine days. 4. In the present case, the a....

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.... be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. The appeal is said to have been filed only on 10.07.2022, after 12 days from the date on which even the limitation period, as stipulated by the Hon'ble Supreme Court, expired. 6. We also notice the contours of the jurisdiction under Article 226 of the Constitution of India to interfere with appellable orders laid ....

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....l justice or due procedure required for the decision has not been adopted. The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural justice or where the orders and proceeding are wholly without jurisdiction or when the vires of an Act is challenged. There is no such plea made by the petitione....