2025 (11) TMI 493

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....ioner Ms. Itishree Tripathy, Advocate. For the Opposite Parties: Mr. Mukesh Agarwal, Junior Standing Counsel. ORDER PER 1. In the present writ petition, challenge is laid to the order dated 01.11.2024 passed in Appeal No. 518/GST/BBSR/ADC/2024-25 rejecting the appeal filed under Section 107 of the Central Goods and Service Tax Act, 2017/ the Odisha Goods and Services Tax Act, 2017 (collec....

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....ing Authority had passed the Order-in-Original manually, the petitioner filed the appeal manually. Nevertheless, it is ex facie from the Appellate Order that the First Appellate Authority has issued "notice of personal hearing", but he proceeded to reject the appeal without considering the merit of the appeal. 2.2. Ms. Tripathy, learned counsel for the petitioner sought to urge that this mercy ....

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....the petitioner and Sri Mukesh Agarwal, learned Junior Standing Counsel appearing for the Department. 5. It is manifest on perusal of Order-in-Appeal that under the Heading "Personal Hearing", the following is reflected: "4.0. The case was posted for personal hearing on 24.09.2024 vide letter dated 12.09.2024. However, the Notice of personal hearing was returned by the postal department....

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.... order to avail opportunity to have the appeal to be heard on merit, the Appellant is at liberty to appear before the Appellate Authority on or before 28.11.2025. On its appearance the Appellate Authority may fix date of hearing by taking into consideration the amount deposited vide payment receipt dated 04.09.2025 (Annexure-4), and restoring the appeal to file. 6.2. In the event of failure on ....