2020 (8) TMI 936 - HC - GST

Maintainability of petition - petition dismissed only on the ground that the certified copy of the impugned order was not appended rather a photocopy of the impugned was appended - HELD THAT - Counsel for the State has fairly conceded that the impugned order deserves to be set aside and the matter may be remanded back with a direction to the appellate authority to decide the appeal on merits rather than dismissing on the ground that the certified copy has not been appended though photocopy of the impugned order was attached which is not disputed to be incorrect. The matter is remanded back to the appellate authority to decide the appeal on merits after taking into consideration the photocopy of the impugned order - impugned order set aside.

Summary

Issues: Appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017 dismissed for not appending certified copy of impugned order.

Analysis:
- The petition challenged an order dated 14.01.2020 dismissing the appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017 because the certified copy of the impugned order was not appended, only a photocopy was attached.
- The petitioner argued that the dismissal of the appeal solely on the ground of not appending a certified copy was harsh.
- The State's counsel agreed that the impugned order should be set aside and the matter remanded back to the appellate authority to decide the appeal on merits, acknowledging that the photocopy of the impugned order attached was not disputed to be incorrect.
- Consequently, the High Court set aside the order dated 14.01.2020 and remanded the matter to the appellate authority for a decision on the appeal's merits, considering the photocopy of the impugned order.
- The parties were directed to appear before the appellate authority on 08.09.2020 for further proceedings.