Order Date – 6 December 2022

Facts –

• The Petitioner, M/S Gaurav Trading Company was issued with a show cause notice for cancellation of registration on 27th November, 2020. He didn’t reply for the same and the order for cancellation of registration was passed by the Taxing Authority on 7.12.2020.
• An application for revocation of cancellation of registration was preferred by the petitioner but the same was rejected by order dated 26.4.2021. Aggrieved by the order of rejection of the application for revocation of cancellation of registration, an appeal was preferred by the petitioner before the First Appellate Authority.
• The First Appellate Authority has rejected the appeal on the ground that the counsel for the petitioner on three dates has not appeared and pressed the appeal and in view of Section 107(9) of the Act of 2017 only three adjournments can be granted and thereafter the First Appellate Authority proceeded to pass an ex parte order rejecting the application.

Issue –

• Whether the appeal rejected under Section 107(9) of the Act of 2017 is in order?

Order –

• The Hon’ble High Court finds that by ex parte order the first appeal filed by the petitioner has been dismissed as he has failed to appear before the authority on 6.4.2021, 24.9.2021 and 2.11.2021.
• Taking a lenient view, the Court directed the Appellate Authority to reconsider the appeal of the petitioner on merits after hearing the counsel for the petitioner and decide the same within a period of one month from the date of production of certified copy of this order.
• The writ petition disposed of.