Case Law Details
Jai Prakash Shiv Charan Bidi Vs Commissioner (Allahabad High Court)
In a recent judgment, the Allahabad High Court addressed a crucial aspect concerning the rejection of appeals in the absence of a certified copy of the order.
The case revolves around a writ petition filed under Article 226 of the Indian Constitution by the petitioner, challenging the order passed by the respondent no. 2 under Section 74 of the Central Goods and Service Tax Act, 2017, along with the State Goods and Service Tax Act, 2017. Additionally, the petitioner contested the order in appeal dated August 25, 2022, issued by the Additional Commissioner, Grade-2(Appeal)-I State Tax, Jhansi.
The crux of the matter lies in the rejection of the petitioner’s first appeal on the basis that it lacked a certified copy of the order passed under Section 74 of the Act. However, upon scrutiny of the appellate order, the court found this technical ground untenable. The judgment emphasizes that such procedural irregularities should not impede the proper adjudication of appeals.
Consequently, the Allahabad High Court quashed the impugned order dated August 25, 2022, and directed the appellate authority to reconsider the petitioner’s appeal on its merits. The court emphasized the importance of affording the petitioner a fair opportunity to present their case and mandated a timely resolution within ten weeks.
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