2019 (9) TMI 665 - HC - GST

Maintainability of appeal - service of order - appeal has been dismissed on the ground that certified copy of order in original has not been appended, whereas factually original order had been appended - Haryana GST Act - HELD THAT - The learned State counsel on instructions from Shri Vijay Kumar Singh, Addl. Excise and Taxation Commissioner, Panchkula submits that Revisional Authority exercising the powers under Section 108 of Haryana Goods and Services Tax Act, 2017 has annulled impugned order while remanding back to Appellate Authority for adjudication of appeal on merits. Appeal disposed off.

Summary

Issues:
Quashing of order by Additional Commissioner (Appeals) - Certified copy not appended - Original order appended - Revisional Authority annulling impugned order - Remanding back to Appellate Authority.

Analysis:

The petitioner, an assessee, filed a writ seeking the quashing of an order passed by the Additional Commissioner (Appeals) of Haryana Goods and Services Tax (HGST). The order in question was dated 6.12.2018 and dismissed the petitioner's appeal against the original order dated 19.4.2018. The ground for dismissal was the alleged absence of a certified copy of the original order, despite the original order being factually appended. During the hearing, the State counsel, representing the Revisional Authority under Section 108 of the Haryana Goods and Services Tax Act, 2017, informed the court that the impugned order had been annulled. The matter was remanded back to the Appellate Authority for a fresh adjudication on the merits of the appeal.

The court noted the actions of the Revisional Authority annulling the impugned order and sending the case back to the Appellate Authority for a proper adjudication on the merits. In light of these developments, the court disposed of the writ petition as infructuous, indicating that the relief sought by the petitioner was no longer necessary or relevant due to the subsequent actions taken by the Revisional Authority.