2024 (2) TMI 554

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.... For the Petitioner : Mr.AP.V.Sudakar For the Respondents : Mrs.E.Ranganayaki, Addl. Govt. Pleader (T) ORDER The petitioner challenges an appellate order dated 27.06.2023 on the ground that reasonable opportunity was not provided. 2. The petitioner had presented an appeal before the Deputy Commissioner (ST), GST, Appeal, Chennai-II and had remitted the requisite pre-deposit. It is stat....

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....ings scheduled in August 2022 were postponed at the instance of the petitioner. After receiving the e-mail of 21.06.2023 postponing the hearing on 23.06.2023, he submits that the petitioner did not receive notice for the hearing on 27.06.2023. Eventually, it is stated that the petitioner became aware that the impugned order was issued only upon receipt of such order on 06.11.2023. 4. Mrs.E.Rang....

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....Pleader produced the hearing notice dated 22.06.2023 for the hearing on 27.06.2023, there is no proof of service thereof on the petitioner. Since the petitioner was not heard before the appellate order was issued, the impugned order warrants interference. It should also be noticed that the petitioner made the pre-deposit while presenting the appeal. 6. Therefore, the impugned order dated 27.06.....