2025 (12) TMI 752

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....Patil,. For the State: Ms. S.D. Vyas, Addl. G.P, a/w Mr. Aditya R. Deolekar, AGP. For the Respondent No. 5-Union of India: Mr. Ashutosh Misra, i/by A.A. Ansari,. ORAL ORDER (PER M. S. SONAK, J) 1. Heard Mr. Nargolkar, learned counsel for the petitioner and Mr. Deolekar, learned AGP for the State. 2. The petitioner has sought several reliefs in this petition. Still, the main relie....

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....d u/s 107 of MGST Act 2017." 5. Mr. Nargolkar firstly submitted that the order rejecting the petitioner's appeal visits the petitioner with severe civil consequences. He submitted that a minimum compliance with the principles of natural justice and fair play should have preceded such an order. He submits that this was even more necessary in the present case because the petitioner is a senior ci....

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....estion. The issue here is whether the limitation is to be construed from the date of the order or from the date of knowledge of the order. This is certainly an arguable issue, both on the facts and on the law. Before any decision could have been taken on this issue, the principles of natural justice ought to have been followed. 8. The appellate authority cannot presume that the appeal is delaye....

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....aid down in the decisions of the Supreme Court in Institute of Chartered Accountants of India Vs. L.K. Ratna & Others (1986) 4 SCC 537 and in S. L. Kapoor vs. Jagmohan & Ors (1980) 4 SCC 379. 10. On the above grounds, we allow this petition, quash and set aside the impugned order dated 9 March 2025, and remand the matter to the appellate authority with directions to hear the petitioner and to d....