Wonder Enterprises Vs Additional Commissioner (Allahabad High Court)
Allahabad High Court has quashed an order passed by the Additional Commissioner (Appeals) in the case of Wonder Enterprises versus the Additional Commissioner. The court’s decision, issued on a writ petition, centered on the procedural irregularity of the appellate order being passed on a date subsequent to the actual hearing. This ruling pertains to an appeal filed against an ex-parte order under Section 74 of the UPGST/CGST Act for the financial year 2018-19.
During the proceedings, the petitioner’s counsel argued that the appellate order dated March 7, 2024, was invalid because it was not passed on the date of the appeal hearing. In response, the State-respondent initially cited the “First Appeal Manual dated March 20, 2015,” suggesting it permitted passing orders on a later date. However, this stance was subsequently contradicted.
A key development in the case was the State-respondent’s submission via a counter-affidavit, acknowledging that the aforementioned manual was not applicable to matters under the Goods and Services Tax (GST) Act. Specifically, paragraph 4 of the counter-affidavit, filed by the Commissioner, State Tax, Uttar Pradesh, clarified that “first appeal manual dated 20.03.2015 issued by the Commissioner, Commercial Tax is not covered by the above mentioned saving clause in relation to the filing of the appeals under the GST Act. Hence, it is not applicable in the matters relating to GST.”
