2024 (10) TMI 950

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....Mr. Saptak Sanyal ORDER 1. Challenging a communication of rejection of appeal in Form GST APL - 02 dated 3rd April, 2024, the present writ petition has been filed. 2. Mr. Agarwal, learned advocate appearing on behalf of the petitioners submits that although the petitioners have a statutory right of appeal before the appellate tribunal, since the appellate tribunal is yet to be constituted, the ....

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.... was required for maintaining the appeal. The appellate authority, however, has rejected the said appeal. No reasons had been assigned for such rejection excepting, recording the delay in submission of appeal in Form APL-02 dated 3rd April, 2024. In such circumstances, he submits that this Hon'ble Court may be pleased to take up this matter and hear the same on merits. 3. Mr. Siddiqui, learned Ad....

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....transpire that the proper officer had failed to give any reasons apart from recording that the petitioners had failed to respond to the notice issued in DRC- 01A or to the notice in DRC-01. The appellate authority had also rejected the appeal on the ground of delay. There has been no appropriate consideration of the matter on merits at any stage. 5. Having regard to the peculiar facts of the case....