Section 107 of the CGST Act, 2017---Appeal –--The petitioner sought a direction to the respondents No. 1 for deciding the application dated 24.01.2023 before considering the contents of the appeal itself. A proceeding under Section 73(1) of the Finance Act, 1944 read with Section 174 of the Act was initiated against the petitioner and an order was passed on 27.01.2022. It is contended that the notice has never been issued to the petitioner. He has preferred an appeal on 18.01.2023, which is still pending. The petitioner has moved an application on 24.01.2023 wherein the petitioner has sought for an order of the Appellate Authority to decide as to whether the petitioner was in-fact ever served with the show cause notice or not. The Counsel for Petitioner conceded the fact that the order dated 27.01.2022 is without affording an opportunity of hearing in violation of principle of natural justice and that no show-cause notice was ever served upon the petitioner.

Held that:- The Hon’ble High Court directed that since it is the substantive ground in the Appeal that the petitioner has raised so far as an opportunity of hearing being denied, it is this which would be first looked into by the Appellate Authority.