Case Law Details
Ashish Kumar Kar Vs Central Board of Indirect Taxes and Customs Dept of Revenue (Orissa High Court)
Introduction: The Orissa High Court, in the case of Ashish Kumar Kar Vs Central Board of Indirect Taxes and Customs Dept of Revenue, has ruled that an appeal under the GST cannot be rejected solely on the grounds of non-supply of certified copies of an order. The judgment stresses the importance of adhering to natural justice and proper procedure.
Analysis: The petitioner in this case had filed an appeal challenging an order but saw it rejected due to the non-supply of certified copies. This rejection was made without notifying the petitioner of the defect in the appeal, nor was any opportunity for a hearing given. The Revenue Department justified the rejection, but the court found the action arbitrary and unreasonable.
The court recognized that the appellate authority had an obligation to notify the appellant of any defects and provide a chance to rectify them. The dismissal of the appeal nearly 11 months after filing without such notification was considered contrary to natural justice. The court also referred to an earlier judgment as a precedent, although in a different context, further strengthening the petitioner’s case.
Conclusion: The Orissa High Court’s ruling underscores the importance of natural justice, procedural fairness, and clear communication between the appellate authority and appellant. The decision to set aside the rejection and remit the matter back to the appellate authority affirms that technicalities like non-supply of certified copies should not overshadow the core issues of an appeal. This ruling provides valuable insights for future GST appeals and emphasizes the adherence to legal principles and transparency.
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