One line order dismissing appeal for delay in submission is invalid

Usha Gupta Vs Assistant Commissioner of State Tax (Calcutta High Court)

The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA 17530 OF 2022 dated August 10, 2022] has set aside the order and remanded the matter back to the revenue department on the ground that the order passed against the assessee is one-line order dismissing the appeal of the assessee on the ground of delay in submission without even supporting detailed reasons.

Facts:

M/s Usha Gupta (“the Petitioner”) has challenged the order dated July 28, 2022 (“the Impugned order”) passed by the revenue department (“the Respondent”) on the ground that the adjudication summary does not contain any reason and specific allegation and no full text of the order along with summary order was furnished to the Petitioner at any point of time and also the Impugned order of the Respondent is a one-line order dismissing the appeal of the Petitioner on the ground of delay in submission of the appeal in question.

Petitioner’s Contention:

Please become a Premium member. If you are already a Premium member, login here to access the full content.