2024 (5) TMI 236

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....hakur, Advocate, and Mr. Rishab Singla, Advocate, for the petitioner. ORDER Challenge in the present writ petition filed under Article 226 of the Constitution of India is to the order dated 01.03.2023 (Annexuxre P-1) whereby the Joint Commissioner of State Tax (Appeals)-cum-Appellate Authority), Faridabad has rejected the appeal being not maintainable on account of the fact that it had been ....

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.... to the conclusion that it is a highly technical ground for dismissing the appeal and set aside the said order and issued directions to hear the appeal on merits after giving opportunity of hearing to both the parties. Reliance was placed upon the judgment of Andhra Pradesh High Court in Writ Petition No. 3308 of 2021, Ali Cotton Mill vs. Appellate Joint Commissioner (ST), 2022 (56) G.S.T.L., 270 ....