Pending rectification must be decided before dismissing a statutory appeal; appellate order set aside and fresh hearing directed.
Case-Laws
GST
A pending rectification application must be decided before a statutory appeal is dismissed, where the rectification could affect the adjudication order under challenge. The High Court held that the appellate authority should not have rejected the appeal while rectification proceedings were still pending, and the appellate order was therefore unsustainable. It set aside the dismissal of the appeal and directed that the rectification application be decided first, after affording personal hearing and by a reasoned order, within the time fixed by the Court.
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