Pankaj Sharma Vs Union of India (Patna High Court)
The Hon’ble Patna High Court in Pankaj Sharma vs. UOI & Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic in nature as it does not contain the reasons necessarily required for making the order self-explainable and/or comprehensible. Held that, the Appellate Authority, summarily dismissed the appeal without assigning any cogent reason, which is seriously prejudicing the assessee’s cause and case.
Facts:
This petition has been filed by Pankaj Sharma (“the Petitioner”), against the Order-in-Appeal (“OIA”) dated January 28, 2021, (“Impugned order”) passed by the Additional Commissioner of State Taxes (Appeal) (“the Respondent”) dismissing the Petitioner’s appeal, only on the ground that the Petitioner has not submitted the certified copy of the Order-in-Original (“OIO”) dated March 06, 2020 on time, which was passed against the demand notice in Form GST DRC-07 dated March 06, 2020 levying tax, interest and penalty of INR 19,81,531/- for the period April 2018 to March 2019.
Issue:
Whether the Respondent was correct in dismissing the appeal filed by the Petitioner for non-submission of the certified copy of the OIO on time, by the Petitioner?
Held:
The Hon’ble Patna High Court in Civil Writ Jurisdiction Case No. 7431 decided on June 01, 2021 held as under:
