Ap Machine Tools Vs Additional Commissioner Grade-2 And Another (Allahabad High Court)
The Allahabad High Court addressed the issue of non-filing of a certified copy in electronic appeals in the case of Ap Machine Tools vs. Additional Commissioner Grade-2. The petitioner, a partnership firm, challenged the dismissal of their appeal due to the absence of a certified copy of the order, arguing it was a technical issue. The petitioner had filed the appeal electronically within the permissible period but failed to submit the certified copy promptly. The Court noted that technical errors, such as non-filing of certified copies, should not result in dismissal without merit review. Referring to prior judgments, the Court emphasized that such procedural lapses are minor and should not preclude an appeal from being heard on its substance. It remanded the case for a reconsideration of the appeal based on its merits, instructing the appellate authority to decide the matter expeditiously. The decision reinforces that procedural mistakes should not overshadow the need for substantive justice.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Mr. Aditya Pandey, learned counsel for the petitioner and learned Standing Counsel for State-respondents.
2. By means of present petition, the petitioner is praying, inter alia, for the following reliefs:-
“(I) Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order dated 31.5.2023 passed by the respondent no. 1 in Appeal No. AD091122016531M/2022, Year 2022-23 under the provisions of Section 129 (3) of the Goods and Services Tax Act, 2017(Annexure No. 1 to the writ petition).
(II) Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned detention order dated 10.9.2022 (MOV-06) as well as the consequential penalty order dated 10.9.2022 (MOV-09) (Annexure -3 and 4 to the writ petition).
(III) Issue a suitable writ, order or direction in the nature of mandamus directing the respondents to refund the amount deposited by the petitioner.”
3. Brief facts as stated in the writ petition is that the petitioner is a partnership firm having GSTIN No. 07AABFA0259Q1 and engaged in the business of Machine and Tools of different kinds. In the normal course of business, the petitioner has received order of supply from M/s Tiwari Shiv Shakti Enterprises, Nepal towards which the goods were loaded in Vehicle No. DL1LV-6205 along with relevant documents as tax invoices, E-way bill etc., however during transportation of the said goods, the vehicle in question was intercepted by respondent no. 2 on 10.9.2022 and thereafter physical verification was made and the goods were detained only on the ground that invoice date is different in EWB No. 701282717234 DT 07SEP 2022. Thereafter notice was issued in GST MOV -7 and penalty order was passed on 10.9.2022. The petitioner preferred an appeal against the said order before respondent no. 1, which was dismissed only on the ground of non-filing of certified copy of the order. Hence the present petition.
