2025 (5) TMI 762

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....SH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned ACSC for the State respondents. 2. The present petition has been filed challenging the order dated 20.01.2022 passed by the respondent no.1- Additional Commissioner Grade-2 (Appeal) Judicial Area-3, Commercial Tax, Prayagraj in Appeal No.AD090221011476G. 3. Counsel for the p....

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....gned order observations have come that the petitioner has lost interest and, thereafter, passed an order on the next date, but not on the date fixed, to which, no notice whatsoever given to the petitioner, therefore, the impugned order is bad in the eyes of law. He further submits that as per Section 107 (12) of CGST Act, the authorities are duty bound to pass a reasoned order on merit of the case....

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....oner did not appear. Instead of passing the order on the date fixed the authority concerned has passed an order dismissing the appeal on 20.01.2022, which shows that on the date on which the impugned order was passed, i.e., on 20.01.2022, the petitioner was never put to notice which itself is in violation of principles of natural justice. In turn, the authorities have passed an ex-parte impugned o....

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....e authority wants to pass an order the reason for passing such order must be given. In the case in hand, the authority has simply dismissed the appeal without proper reason. The Apex Court in the case of Assistant Commissioner, Commercial Tax Department (supra) has deprecated such practice. On this ground also, the impugned order cannot be sustained. 9. In view of above, the impugned order date....