2023 (2) TMI 1261 - HC - GST

Revocation of cancellation of Registration - petitioner has failed to submit certified copy of impugned order - HELD THAT - Keeping in view the fact that now the provision of certified copy of the decision or order appealed has now been done away with, as per memo dated 24.02.2023 and this memo has been reiterated to the First Appellate Authorities, the present petition is also allowed and order dated 30.01.2023 (Annexure P-4) is set aside. A direction is given to the Appellate Authority to decide the appeal on merits, expeditiously, after taking into consideration the photocopy of the impugned order.

Summary

Issues:
Setting aside order dated 30.01.2023 passed by Joint Commissioner of State Tax (Appeals) due to failure to submit certified copy of impugned order and lack of opportunity of hearing to the petitioner.

Analysis:
The petitioner filed a petition to challenge the order dated 30.01.2023 passed by the Joint Commissioner of State Tax (Appeals) dismissing the appeal against the revocation of the Registration in Form GST DRC-07. The dismissal was based on the petitioner's failure to provide a certified copy of the impugned order. The petitioner contended that the order was passed without granting an opportunity of hearing. The State counsel presented a memo dated 24.02.2023 amending Sub Rule (3) of Rule 108 of the HGST Rules, 2017. The amendment eliminated the requirement of submitting a certified copy of the decision or order appealed against within seven days, if the decision or order is uploaded on the common portal. The amended rule also outlined the process if the decision or order is not uploaded on the portal. The memo reiterated the amended rules to the First Appellate Authorities. Considering the amendment and the elimination of the provision for a certified copy, the court allowed the petition, setting aside the order dated 30.01.2023. The Appellate Authority was directed to decide the appeal on its merits promptly, taking into account the photocopy of the impugned order.

This judgment highlights the importance of complying with procedural requirements in appeals against tax-related decisions. The amendment to Rule 108 of the HGST Rules, 2017, signifies a shift in the submission process for certified copies of orders appealed against. The court's decision to set aside the order emphasizes the significance of providing opportunities for a fair hearing and ensuring that appeals are decided on their merits. The directive to the Appellate Authority to consider the photocopy of the impugned order showcases the court's commitment to upholding procedural fairness while adjudicating tax matters. Overall, the judgment reflects a balance between procedural compliance and substantive justice in tax appeal cases.