M/S. Rashmi Agency vs. Additional Commissioner Of CT And GST(Appeal), Central Zone I, Cuttack
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Cause title — parties, addresses and appearances
ORDER 23.08.2024
Order No. 02. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, his client had challenged the adjudication order dated 19th October, 2023 in this Court. The writ petition was disposed of on order dated 19th February, 2024. Immediately thereafter on 22nd February, 2024 his client filed the appeal. It was rejected as barred by limitation. The appellate authority acted in excess of juri iction inasmuch as his client was entitled to exclusion of time taken in prosecuting his contention before the writ Court, when his remedy lay in statutory appeal.
Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, there is no dispute with regard to facts in relation to filing of the appeal.
Impugned order dated 24th April, 2024 is set aside since, thereby petitioner stood deprived of hearing. We accept his contention that he diligently pursued his right of hearing but before the wrong forum. The first appellate authority is requested to deal with the appeal on merits expeditiously.
The writ petition is disposed of.
(Arindam Sinha)
Judge
(M.S. Sahoo)
Judge jyostna
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