2026 (1) TMI 1151

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....: Mr. Swapan Kumar Dutta Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. Affidavit of service as well as supplementary affidavit filed in Court today are taken on record. 2. Copy of the said supplementary affidavit has already been served upon the respondents/GST authorities. 3. This writ petition takes exception to an order dated May 9, 2024 passed by the appellate authority under Section 10....

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....ext date. On the said date, the petitioner remained unrepresented. The petitioners have sought to explain the reason behind the failure of the petitioners to be represented before the appellate authority by way of a supplementary affidavit filed in Court today. From the supplementary affidavit it appears that the petitioners' tax consultant failed to appear on the appointed day inasmuch as he was ....

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....ast one more opportunity to present its case. 7. It is further submitted that the appellate authority has increased the amount of penalty from Rs. 1,000/- (Rupees One thousand only) to Rs. 10,000/- (Rupees Ten thousand only) without granting any opportunity of hearing to the petitioner on the said ground. It is submitted that the same is in the teeth of section 107(11) of the said Act of 2017. ....

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....ed thereto it is evident that the tax consultant of the petitioners has been under medical supervision for prostate ailments and had also been admitted to the hospital for a few days in the beginning of the year 2023. 13. In such view of the matter, it may not be unreasonable to believe that such person missed to attend the appeal hearing fixed on October 05, 2023. That apart, when the appellat....