2026 (1) TMI 841

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(in short 'the said Act of 2017') whereby the petitioner's appeal has been dismissed. 3. Learned Advocate appearing on behalf of the petitioner submits that the Appellate Authority has dismissed the petitioner's appeal only on the ground of delay without appreciating the fact that the petitioner could not file the appeal before the Appellate Authority within the stipulated time period inasmuch as the petitioner missed notice of the adjudication order which was uploaded on the relevant GST e-portal under the "Additional Notices and Orders" Tab and not the main tab. 4. It is further submitted that the adjudication order which was impugned before the Appellate Authority was passed in abject derogation of principles of natural justice. It....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... are checked, it can be proved that apart from uploading the order a notification must also have been sent to the registered mobile number and the registered Email ID of the petitioner. 8. Learned Advocate for the petitioner however hands up to the Court a screen shot of the Email ID of the petitioner to demonstrate that no notification of the nature indicated by the Appellate Authority was ever sent to the petitioner. The same is retained with the records. A copy thereof has also been served upon Mr. Chakraborty learned Advocate for the State GST Authorities. 9. Heard learned Advocates appearing for the respective parties and considered the materials-on- record. 10. It is not in dispute that the petitioner has been served with the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner. In the said case, the co- ordinate Bench had been pleased to set aside both the appellate order as well as the adjudication order and had remanded the matter to the file of the proper officer for fresh adjudication upon affording the petitioner an opportunity to respond to the notice to show cause. 15. Having regard to the similarity of facts of the said case and the present case, this Court is also inclined to follow the same course. Since the petitioner has not got proper opportunity to respond to the notice to show cause and to participate in the adjudication proceedings, the appellate order impugned dated June 26, 2025 as well as the adjudication order dated April 26, 2024 stand set aside. 16. The petitioner shall have ....