2019 (9) TMI 783 - HC - GST

Maintainability of appeal - service of order - appeal dismissed on the ground that certified copy of order in original has not been appended, whereas factually original order had been appended - 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. Petition disposed off.

Summary

Issues:
1. Quashing of order passed by Additional Commissioner (Appeals)
2. Dismissal of appeal against the original order
3. Non-appending of certified copy of original order
4. Annulling of impugned order by Revisional Authority
5. Remanding the case back to Appellate Authority

Analysis:

1. The petitioner-assessee filed a writ seeking the quashing of the order dated 18.6.2019 passed by the Additional Commissioner (Appeals), Haryana Goods and Services Tax (HGST), Panchkula. The appeal was dismissed on the grounds of the non-appending of the certified copy of the original order, despite the original order being factually appended.

2. During the hearing, the State counsel, on instructions from the Addl. Excise and Taxation Commissioner, Panchkula, informed the court that the Revisional Authority, under Section 108 of the Haryana Goods and Services Tax Act, 2017, had annulled the impugned order. The case was remanded back to the Appellate Authority for a fresh adjudication on the merits of the appeal.

3. Consequently, the writ was disposed of as infructuous, given the actions taken by the Revisional Authority and the directions for the Appellate Authority to reexamine the appeal on its merits. The decision highlights the importance of complying with procedural requirements and the authority of the Revisional Authority to intervene in cases where necessary, leading to a remand for further consideration by the Appellate Authority.

This detailed analysis of the judgment outlines the issues raised, the actions taken by the authorities involved, and the ultimate disposal of the writ petition in light of the developments in the case.