2025 (9) TMI 735

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.... JUSTICE MEENAKSHI I. MEHTA Present:-   For the Petitioner: Mr. Vivek Sarin, Advocate (through V.C.) and Mr. Vishav Bharti Gupta, Advocate. For the Respondent: Mr. Sourabh Goel, Addl. A.G, Haryana. LISA GILL, J.(ORAL) 1. Prayer in this writ petition is for setting-aside order dated 04.11.2024, whereby appeal filed by petitioner under Section 107 of the Haryana Goods and Service....

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....dated 05.09.2024 were sought, most of which are available on GST Portal. However, reply dated 15.09.2024 was submitted on the Portal with relevant documents. Hearing notice dated 14.10.2024 was given to petitioner for opportunity of hearing on 16.10.2024 but due to such short notice and unavoidable circumstances, petitioner could not attend. Notice dated 24.10.2024 scheduling the hearing on 28.10.....

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....ere available before the appellate authority, if it had reserved the case on 13.12.2023, it should have examined the appeal on merits and decided the same. 7. We also find that on 13.12.2023, if the appellant was not present, there was no occasion for the appellate authority to reserve the case, and it could have dismissed the case for non-prosecution on that very day itself. Having reser....