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SONIA GOKANI, MAUNA M. BHATT
Times Projects – Appellant
Versus
State Tax Inspector, Ghatak 1, Ahmedabad – Respondent
ORDER :
SONIA GOKANI, J.
1. This petition is filed under Article 226 of the Constitution of India seeking to challenge the order dated 28.9.2022 passed by Deputy State Tax Commissioner, Appeal -1, Division 1, Ahmedabad with the following prayers:
(A) YOUR LORDSHIPS may be pleased to issue a writ of Mandamus and/or any other appropriate writ, order or direction quashing and setting aside the order dated 28.09.2022 by the Ld. Deputy State Tax Commissioner, Appeal - 1, Division - 1, Ahmedabad under Section 107 of the Gujarat Goods and Services Tax Act, 2017;
(B) YOUR LORSHIP may be pleased to condone the delay caused in preferring the appeal against the order dated 25.03.2022 and restore the Appeal filed- by the Petitioner in Form No. GST APL - 01 dated 17.09.2022 and direct the First Appellate Authority to hear the Appeal on merits of the case;
(C) During pendency and final disposal of this petition, YOUR LORDSHIPS may be pleased to stay the effect, operation and implementation of the order dated 28.09.2022 passed u/s 107 of the Gujarat Goods and Service Tax Act, 2017;
(D) Such other and further relief/s as may be deemed just in th
The term 'sufficient cause' under Section 107(4) of the A.P. G.S.T Act, 2017 should be interpreted with a justice-oriented approach, and the right of appeal is a substantive right that cannot be deni....
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