2024 (10) TMI 495

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....ed advocate Mr. Darshan Gandhi for the petitioner and learned Assistant Government Pleader Mr. Chintan Dave for the respondent. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order passed under section 73 (9) of the Central Goods and Service Tax Act,2017 [for short 'the CGST Act'] in Form GST DRC-07 dated 04.04.2022 by respondent No. 1 as well as the order dated 14.09.2022 passed by respondent No.2 in Order-in- Appeal dismissing the appeal of the petitioner on the ground of limitation. 3. Brief facts of the case are that the petitioner-Firm is engaged in the business of Real Estate Construction and Development since 01.10.2017 and registered under the pr....

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....rieved, the petitioner preferred appeal before the appellate-authority in the month of August 2022 after managing partner of the petitioner-Firm recovered from the cancer illness. The appellate authority however, rejected the appeal vide order dated 14.09.2022 on the ground of limitation. 9. Learned advocate Mr. Darshan Gandhi for the petitioner submitted that the petitioner could not avail opportunity of hearing due to illness of the managing partner. He invited attention of the Court to the medical papers placed on record from page No. 92 onwards, Annexure-E collectively to point out that the managing partner of the petitioner-Firm was undergoing the cancer treatment from March 2022 to August 2022. It was also pointed out that the cons....

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....ore, it is not a case of proprietorship firm where the proprietor is supposed to handle affairs of the business. It was submitted that in the facts of the case as the appellate authority has dismissed the appeal on the ground of limitation and in absence of any violation of the principle of natural justice, no indulgence is required to be shown to the petitioner for providing an opportunity of hearing as the petitioner has failed to comply with the notice issued in FORM DRC-01 dated 22.02.2022 11. Having heard the learned advocates for the respective parties and considering the facts of the case, it is not in dispute that the managing partner of the petitioner-Firm whose Email ID was the only source of communication between the petitione....