2026 (9) TMI 1741

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble Court may kindly be pleased to: i. Issue an appropriate writ, order or direction, including a writ of certiorari, quashing and setting aside the impugned appellate order (Annexure-P/18) dated 05.03.2026 passed in Form GST APL-04 bearing Order No. ZD230326006489F, passed by the Joint Commissioner of State Tax (Appellate Authority), Indore Division- I and remanding the matter back for fresh adjudication after affording opportunity of personal hearing to the petitioner herein and pass a speaking order thereafter; ii. Pass any other order(s) or direction(s) as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2. The petitioner is aggrieved of the order dated 05.03.2026 passed by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dismissed on account of non-prosecution only, despite the amount of pre-deposit having also made by the petitioner, the same was entitled to be heard on merits. It is also submitted that otherwise also, even in the absence of the appellant, the appeal could not have been rejected on account of its non-appearance, as Section 113 of Central Goods and Services Tax Act, 2017 clearly provides that the appeal has to be decided on merits. Counsel for the petitioner has also relied upon various decisions of this Court, as also of the other Courts to submit that the notice issued on tabs cannot be said to be proper service of notice. 5. Counsel for the respondent, on the other hand, has opposed the prayer. 6. Heard. Having considered the rival....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng evidence on affidavits; (d) subject to the provisions of Sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 1872), requisitioning any public record or document or a copy of such record or document from any office; (e) issuing commissions for the examination of witnesses or documents; (f) dismissing a representation for default or deciding it ex parte; (g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and (h) any other matter which may be prescribed." (Emphasis Supplied) 7. A bare perusal of the aforesaid provision, (though not happily worded, as the word representation has been used instead of appeal) would clearly rev....