2021 (4) TMI 1354 - HC - GST

Maintainability of appeal - appeal rejected on the ground of non-submission of certified copy of the Order appealed against without grant of any opportunity of being heard and without taking into reference the certified copy of the Order appealed against - gravamen of the petitioner s submission being that the certified copy of the impugned order as supplied by the authority stands placed on the records of the Appellate Authority, but notwithstanding the same, the appeal stands rejected solely on ground of non-filing thereof. HELD THAT - It is not in dispute that the copy of the order impugned, annexed along with the appeal is the very same copy of the record which stands supplied to the petitioner through digital mode during the time of current Pandemic Covid-19. The impugned order, passed by the Additional Commissioner (Appeal), Bihar State GST, Patna West Division, Patna Annexure-P/5 stands quashed and set aside with the petition being disposed of and the matter being remanded to the Appellate Authority for consideration afresh. Petition disposed of on mutually agreeable terms.

Summary

Issues:
Petition for writ of certiorari to quash orders related to GST demands, penalties, and non-submission of certified copies for appeal.

Analysis:
The petitioner sought relief through a writ of certiorari to quash an order rejecting an appeal due to non-submission of a certified copy of the order appealed against. The petitioner argued that the certified copy was indeed submitted to the Appellate Authority. After hearing both parties, the court reached mutually agreeable terms for disposal of the petition.

The court acknowledged that the copy of the impugned order attached with the appeal was the same copy supplied to the petitioner digitally during the COVID-19 pandemic. Consequently, the order passed by the Additional Commissioner (Appeal) quashing the appeal was set aside, and the matter was remanded to the Appellate Authority for fresh consideration.

The petitioner agreed to cooperate fully and not seek unnecessary adjournments. They also committed to appearing before the Appellate Authority through virtual mode on a specified date. The Standing Counsel assured to provide the hearing link to the petitioner's counsel, who agreed to share the necessary contact details promptly.

Furthermore, the Appellate Authority was directed to decide the appeal on its merits within two months in compliance with the law. The court clarified that no coercive action should be taken against the petitioner until the appeal decision, provided the petitioner adheres to all statutory provisions, including any pre-deposit requirements for hearing the appeal.

The judgment concluded by disposing of the petition with the stated observations and directions, while also mentioning the disposal of any related interlocutory applications. Importantly, the court refrained from expressing any opinion on the merits of the case, leaving all factual and legal issues open for consideration during the appeal process.