2026 (2) TMI 415

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.... PRANAV TRIVEDI Appearance: For the Petitioner(s) No. 1: Mr. Hardik V Vora (7123).   For the Respondent(s) No. 1: Ms Hetvi H Sancheti (5618).   ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Hetvi Sancheti waives service of notice of rule on behalf of respondent. 2. Since short issue is invo....

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....ST APL-03 by the department on 16.08.2024. However, by the order dated 27.02.2025 passed by the Commissioner (Appeals), the GST APL-04 the appeal of the department was allowed and the refund sanction order of Rs.8,83,232/- in favour of the petitioner was set-aside which has given rise to the present writ petition. 5. Learned advocate Mr. Hardik Vora, at the outset, submitted that the impugned o....

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....at the appellate authority granted the opportunity of personal hearing to the petitioner, however, the petitioner failed to attend the same and hence, it is urged that the writ petition may not be entertained. 7. Upon hearing the respective counsels as well as on a perusal of the appellate order, we find that the petitioner herein did not appear before the appellate authority. However, simultan....

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.... authority in passing the impugned order without hearing the petitioner, as the petitioner did not appear, though the notices were served upon him, however the appellate authority was required to consider all the documentary evidences, which were produced by the petitioner before the adjudicating authority while passing the final order. 10. Under the circumstances, we set-aside the impugned ord....