TaxTMI 
TaxTMI 
2024 (7) TMI 166
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....Mr. A. Kedia, Jr. Standing Counsel for Revenue(OP No. 4) ORDER PER This matter is taken up by hybrid mode. 2. Heard Ms. Z.M. Wallace, learned counsel for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel for the Revenue appearing for opposite party No. 4 3. The petitioner has filed this writ petition seeking to quash Form GST APL-02 issued by opposite party no. 2 dated 20.05.2....
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....l filed by the petitioner on the flimsy ground. More so, the order of rejection has been passed without giving any opportunity of hearing to the petitioner. It is also brought to the notice of this Court about the order dated 07.06.2021 passed by this Court in W.P.(C) No. 15061 of 2021 (M/s. Shree Jagannath Traders v. Commissioner of State Tax Odisha, Cuttack and others), whereby the authorities w....
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....e petitioner preferred the appeal on 18.02.2021. If the authority found some defect, the obligation casts on the appellate authority to intimate the appellant with regard to the defect in the appeal itself. But as it appears nothing has been placed on record nor any argument has been advanced by the Revenue Department with regard to intimation of any defect, but rejected the same after long lapse ....
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....ce the Principle of Natural Justice has been complied with. Nothing has been placed on record to that extent and mechanically the same has been rejected showing non-supply of the certified copies, which this Court does not accept. 7. In view of such position, the order passed by the appellate authority under Annexure-1 in rejecting the appeal preferred by the petitioner for non-supply of the cert....