2025 (10) TMI 1033

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hchha Singh, Rajesh Kumar Verma, Santosh Kumar Shukla For the Respondent(s) : C.S.C. ORDER HON'BLE JASPREET SINGH, J. 1. Heard Sri Amal Sharma holding brief of Sri Rajesh Kumar Verma learned counsel for the petitioner. 2. Supplementary affidavit filed by learned counsel for the petitioner is taken on record. 3. Present petition has been filed challenging the order dated 03.08....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ply due to medical issue and the order was patently exparte. Apparently, it is a case where the petitioner was not granted any opportunity of hearing accordingly, the impugned order cannot be sustained. 6. Sri Vikram Soni learned Additional Chief Standing counsel has submitted that the opportunity was granted which was not availed by the petitioner hence, it cannot be said that the order was pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Authority was of the view that in view of the Bar created under Section 107(4) of the GST Act, the delay cannot be condoned, as such, he proceeded to dismiss the appeal holding that no power of condonation of delay exists in the statutory scheme of Section 107 of GST Act. 6. Learned counsel for the petitioner argues that although no fault can be found with the appellate order dismissing t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lication and it is only the order dated 13.02.2020 which affects the petitioner and as the same is devoid of any reasons, the same can be challenged before this Court as decided by the Hon'ble Supreme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. 7. He further places reliance on the judgment of this Court in the case of Om Pra....