Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Tvl. Sri Sai Traders Vs Deputy Commissioner (ST) (Madras High Court) Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard The Hon’ble Madras High Court in the case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals, Coimbatore and Ors. [W.P. No. 12860 of 2024 dated June 07, 2024], set aside the appellate order passed by the Department, thereby, dismissing the appeal filed by the Assessee on the ground of limitation, as the order-in-original was passed without granting any opportuni...