Case Law Details
Y. M. Motors Private Limited Vs Union of India (Bombay High Court)
In the case of Y. M. Motors Private Limited Vs Union of India, the Bombay High Court intervened to restore the petitioner’s GST appeal that had been dismissed on technical grounds. The appeal was rejected due to a defective board resolution filed along with the appeal memo. The Court reviewed the resolution and disagreed with the dismissal, finding no substantial defect that warranted the rejection of the appeal or rectification application. The Court noted that similar objections had been raised in other cases, such as Delphi World Money Ltd. vs. The Union of India, where similar dismissals were set aside. Following this precedent, the High Court set aside the impugned orders and directed the second respondent to reconsider the matter on its merits, providing both parties an opportunity for a fair hearing. The Court emphasized the need for a speedy resolution, instructing that the appeal be disposed of by January 31, 2025. No costs were imposed, and the concerned parties were directed to act on an authenticated copy of the order.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Heard learned counsel for the parties.
2. The Rule is made returnable immediately with the consent of and at the request of the learned counsel for the parties.
3. The Petitioner challenges Appeal Order dated 10 April 2024 and Rectification Order dated 20 June 2024 made by the second Respondent rejecting the Petitioner’s Appeal and Rectification Application on the ground that the board resolution filed along with the Appeal memo was defective.
4. We have perused the resolution and we do not agree that there is any serious defect based upon which the Appeal or the Rectification Application could have been rejected.
5. Besides, we have dealt with similar objections made by the same officer rejecting about less than hundred matters on the alleged ground of defective In Delphi World Money Ltd. vs. The Union of India and others in Writ Petition (L) No.28914 of 2024 decided on 11 November 2024, we have referred to our earlier orders and based upon the same order interfered with the orders made by this officer on almost identical grounds.
6. Therefore, by adopting the reasoning in Delphi World Money (supra) and also the decisions referred to therein, we set aside the impugned orders and remand the matter to the second Respondent for de novo consideration. This time, the second Respondent should decide the matter on merits after giving the parties an opportunity of being heard.
7. All contentions of the parties on merits are left The second Respondent should dispose of the appeal as expeditiously as possible and in any event before 31 January 2025.
8. The Rule is made absolute in the above terms without any cost order.
9. All concerned to act on an authenticated copy of this order.
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