JEM Exporter Vs Union of India
Date: August 1, 2023
Subject Matter
Justice cannot be denied for failure to comply with the procedure without giving an opportunity to the Appellant to rectify the procedural defects
Summary
The context involves a petitioner challenging the Order In Appeal passed by the Commissioner of Goods and Service Tax and C Ex., which upheld the rejection of the petitioner's application for the revocation of cancellation of registration. The or…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule made returnable forthwith. Heard finally by consent of the parties. 2. By this petition under Article 226 of the Constitution of India, the Petitioner has challenged the Order In Appeal (O-I-A) passed by the Commissioner of Goods and Service Tax and C Ex. [Commissioner (Appeal)], dated 17 th June 2022, whereby, the Appellate Authority ha…