Case Law Details
Jai Prakash Shiv Charan Bidi Vs Commissioner (Allahabad High Court)
In a recent judgment, the Allahabad High Court addressed a crucial aspect concerning the rejection of appeals in the absence of a certified copy of the order.
The case revolves around a writ petition filed under Article 226 of the Indian Constitution by the petitioner, challenging the order passed by the respondent no. 2 under Section 74 of the Central Goods and Service Tax Act, 2017, along with the State Goods and Service Tax Act, 2017. Additionally, the petitioner contested the order in appeal dated August 25, 2022, issued by the Additional Commissioner, Grade-2(Appeal)-I State Tax, Jhansi.
The crux of the matter lies in the rejection of the petitioner’s first appeal on the basis that it lacked a certified copy of the order passed under Section 74 of the Act. However, upon scrutiny of the appellate order, the court found this technical ground untenable. The judgment emphasizes that such procedural irregularities should not impede the proper adjudication of appeals.
Consequently, the Allahabad High Court quashed the impugned order dated August 25, 2022, and directed the appellate authority to reconsider the petitioner’s appeal on its merits. The court emphasized the importance of affording the petitioner a fair opportunity to present their case and mandated a timely resolution within ten weeks.
By setting aside the appeal rejection due to the absence of a certified copy, the court reaffirmed the principle of fair and impartial adjudication.
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.
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