Ircon Pb Tollway Limited Vs Union of India (Rajasthan High Court)
Appellate Authority Cannot Pass “Copy-Paste” Orders Without Independent Application of Mind: Rajasthan HC
In this Case, the Rajasthan High Court considered a writ petition challenging an Order-in-Original dated 31.12.2024 and an appellate order dated 28.01.2026 under the GST law. The petitioner contended that the appellate authority had merely copied and pasted the Order-in-Original, with only minor additions of case law references, without independently adjudicating the appeal. On comparing both orders and the tabular comparison placed on record, the Court observed, at first blush, that the appellate authority had, without independent application of mind, reproduced the Order-in-Original almost verbatim, describing it as an abuse of computer and information technology and a cut-and-paste reproduction that frustrated the statutory appellate remedy. The Court refrained from making further observations until the respondents filed their return, issued notice, dispensed with formal service after acceptance by counsel for the respondents, stayed the operation of both the Order-in-Original dated 31.12.2024 and the appellate order dated 28.01.2026, directed that the appellate authority be impleaded as Respondent No. 5, required the appellate authority to file a personal affidavit regarding the Court’s observations, and directed the appellate authority to join the next hearing through video conferencing. The matter was posted for 06.07.2026.
