Jai Prakash Shiv Charan Bidi Vs Commissioner
Date: April 4, 2024
Subject Matter
Lacking a certified copy of the order is a technical ground that should not impede proper adjudication
Summary
The case revolves around a writ petition filed challenging the order passed by the respondent no. 2 under Section 74 of the Central Goods and Service Tax Act, along with the State Goods and Service Tax Act. The petitioner contested the rejection of their first appeal on the basis of lacking a certified copy of the order, which the court found to be a technical ground that should not impede proper adjudication. The court quashed the impugned order and directed the appellate authority to reconsider the petitioner’s appeal on its merits, emphasizing the importance of affording the petitioner a fair opportunity to present their case and mandating a timely resolution within ten weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Mrs. Pooja Talwar, counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State/respondents.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated December 6, 2021 passed by the respondent no.2 under Section 74 of the Central Goods and Service Tax Act, 2017 alongwith the State Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”) and the order in appeal dated August 25, 2022 passed by Additional Commissioner, Grade-2(Appeal)-I State Tax, Jhansi, rejecting the first appeal of the petitioner on the ground that the certified copy of the order passed under Section 74 of the Act was not annexed to the appeal.
3. Upon a perusal of the appellate order, I am of the view that the technical ground on which the appellate authority has rejected the first appeal of the petitioner should not be allowed to stand.
4. In light of the same, the impugned order dated August 25, 2022 passed by the appellate authority is quashed and set aside with a direction upon the appellate authority to hear out the first appeal of the petitioner on merits and pass a reasoned order after granting an opportunity of hearing to the petitioner. The entire exercise should be completed within a period of ten weeks from date.
5. With the above direction, the writ petition is disposed of.