2026 (8) TMI 317

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....: Mohammad Salman, Shujat Kidwai For the Respondent(s) : A.S.G.I., Kuldeepak Nag (K.D.Nag) ORDER HON'BLE JASPREET SINGH, J. 1. Heard learned counsel for the petitioner and Sri Gyanendra Kumar Mishra holding brief of Sri Mahendra Kumar Mishra counsel for Union of India as well as Sri Kuldeep Srivastava learned counsel for the respondent nos.2, 3 and 4. 2. Present petition has bee....

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....ce of the show cause notice uploaded on the GST portal and therefore was unable to submit any reply within time. 4. It has further been urged that the petitioner could not furnish his reply due to unaware of the notice and the order was patently exparte. Apparently, it is a case where the petitioner was not granted any effective opportunity of hearing accordingly, the impugned order cannot be s....

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....n and the fact that the petitioner fell ill for which medical certificates were granted, as such, the petitioner preferred a delay condonation application alongwith the appeal. The Appellate Authority was of the view that in view of the Bar created under Section 107(4) of the GST Act, the delay cannot be condoned, as such, he proceeded to dismiss the appeal holding that no power of condonation of ....

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....held to be in compliance of the mandate of Article 14 of the Constitution of India. He further argues that as the appeal has not been decided on merit, the doctrine of merger will have no application and it is only the order dated 13.02.2020 which affects the petitioner and as the same is devoid of any reasons, the same can be challenged before this Court as decided by the Hon'ble Supreme Cour....