Petitioner granted extended time to file appeal under CGST Act with opportunity for personal hearings and merit-based review
Case-Laws
GST
The HC found a violation of natural justice as the Petitioner was not granted the mandated three personal hearings under the Central Goods and Services Act and was unaware of both the Show Cause Notice and the impugned order. Despite the demand of Rs. 88,474/- raised against the Petitioner without affording an opportunity to reply or appear, the Court exercised writ jurisdiction to extend the time for filing the appeal until 31 August 2025 with the requisite pre-deposit. The appeal filed within this extended period shall not be dismissed on limitation grounds and will be adjudicated on merits. The Petitioner is permitted to present its case before the Appellate Authority, which must consider it on its own merits. The petition was accordingly disposed of.
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