2025 (10) TMI 60

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.... Mr. Neeraj Dubey, SPC for R-1. Ms. Anushree Narain, SSC with Mr. Naman Choula, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 61872/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 15025/2025 3. The present petition has been filed by the Petitioner under Article 226 and 227 of the ....

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.... dated 24th January, 2025, by way of an appeal. 6. In the appeal, personal hearing notices were issued to the Petitioner by speed-post. However, it appears that the Petitioner did not attend the hearings, and the reasons for the same are not clear. Subsequently, the Petitioner received another notice of personal hearing on 01st July, 2025, on the GST portal, where it was stated as under: ....

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....l stated to have been handed over physically to the Petitioner, along with the copy of the impugned Order-in-Appeal. 9. The grievance of ld. Counsel for the Petitioner is that, when the hearing notice was issued on 01st July, 2025, for a hearing on 02nd July, 2025, the impugned Order-in-Appeal could not have been passed prior to the same. This clearly shows a serious breach of the principles of....

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....ing on the GST portal. It is pertinent to note that, when the first personal hearing notice was uploaded on 01th July, 2025, the Petitioners diligently appeared before the Appellate Authority on 02nd July, 2025. However, unfortunately, the impugned Order-in-Appeal had already been passed by the said date. 13. At the time of the uploading of the order, a date is again fixed for personal hearing ....