2025 (6) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....el for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 25.09.2024 passed by the Additional Commissioner, Grade - 2 (Appeals), Mainpuri as well as the impugned order dated 10.05.2022 passed by the respondent no. 3. Learned counsel for the petitioner submits that the petitioner is a Private Limited Company and c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioner preferred appeal, which has been dismissed vide impugned order dated 25.09.2024. Learned counsel for the petitioner further submits that in appeal, 18.09.2024 was the date fixed, on which date the judgement was reserved and thereafter, it was delivered on 25.09.2024, to which the petitioner was not put to notice. He further submits that there is no provision in the GST Act for reservi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the judgement of this Court in M/s Wonder Enterprises (supra). In view of the peculiar facts & circumstances of the case as noted above, the impugned order dated 25.09.2024 passed by the Additional Commissioner, Grade - 2 (Appeals), Mainpuri cannot be sustained in the eyes of law. The matters require reconsideration. For the said purpose, the impugned order dated 25.09.2024 passed by the Addi....