2024 (9) TMI 1399

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....ondents : Ms Sangeeta Yadav. P.C. : 1. This petition has been filed challenging an order-in-appeal No. SK/150/Appeals-II/ME/2024-25 dated 5th July 20204. 2. The only ground on which the order-in-appeal dated 5th July 2024 dismissing petitioner's appeal was passed is that petitioner has not provided any acceptable evidence to prove that date of communication of order-in-original dated 26th....

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....unication of the order as provided under Section 107 of the CGST Act, 2017. 4. We also find that petitioner has raised a grievance of non-service of personal hearing notices either physically, by post or by email to email ids of authorized persons of petitioner as declared on the GST portal. 5. In a similar matter in Writ Petition No. 11298 of 2024, this Court had, by an order dated 13th Aug....

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....guments made during the personal hearing. In our view, if the Appellate Authority wanted to verify the authority of Akshaya P. Herle, he was duty bound to call upon Appellant, if he had any doubts with regard to the authority. In this case, in our view, if only the Appellate Authority had bothered to check the GST portal of Appellant, he would have found that Akshaya P. Herle was an authorised sig....

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....eported then a copy thereof shall also be made available along with the notice. This is to enable Appellant to deal with/distinguish the judgment or the order. 4. The appeal shall be disposed by 30th November 2024. 5. All rights and contentions are kept open to the parties. 6. We hasten to add that we have not made any observations on the merits of the matter. 7....