2026 (2) TMI 415

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.... 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 involved in the present writ petition....

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.....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 order has been passed without reco....

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....d 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, simultaneously it is also noticed by us t....

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....d 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 order of appeal and remand the matte....