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GOBIND RAM AND SONS BARABANKI vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Shivendra S Singh Rathore
Abhishek Upadhyay
Bhavesh Chandel
Res. Counsel
C.s.c.

Petitioner / Applicant

GOBIND RAM AND SONS BARABANKI
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 18, 2024
Order No.

Writ Tax No. - 221 of 2024

Citation

2024(10) TAXREPLY 11330
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging the order dated 20.01.2024 whereby the appeal preferred by the petitioner was dismissed without hearing. 3. A perusal of the said order indicates that the appeal was dismissed as the document which were required to be filed were not filed and the appellant was not even present before the appellate authority. 4. The neat contention of the counsel for the petitioner is that in terms of the mandate of section 107(8)(9) of CGST Act, it is incumbent upon the appellate authority to give an opportunity of hearing. He argues that this issue was also dealt with before this Court in the judgment dated 15.07.2024 Trade Tax Revision No.31 of 2023 (M/s Rajdhani Arms Corporation Lucknow vs. Commissioner of Commercial Tax). 5. Considering the provisions contained in Section 107(8) read with relevant rules and there ....

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