2020 (11) TMI 148 - HC - GST

Review/recall of Order - contention advanced by learned counsel for the petitioner is that once the order has been passed by the appellate authority on merit, then in the garb of exercise of power of rectification under Section 161 of Uttar Pradesh Goods and Services Tax Act, 2017, the entire order could not have been recalled and appeal could not have been restored for hearing afresh - HELD THAT - From a perusal of the appellate authority order earlier passed and subsequently impugned order, the argument advanced by learned counsel for the petitioner prima facie appears to have substance and matter requires consideration. Let all respondents file response within period of four weeks. Reply, if any, may be filed within a week thereafter - List thereafter.

Summary

Issues:
Challenge to the exercise of power of rectification under Section 161 of Uttar Pradesh Goods and Services Tax Act, 2017.

Analysis:
The petitioner's counsel argued that once the appellate authority has passed an order on merit, the entire order should not have been recalled and the appeal should not have been restored for a fresh hearing under Section 161 of the Act. Reference was made to a judgment of the Apex Court in the case of M/S. Deva Metal Powders Pvt. Ltd v Commissioner, Trade Tax, U.P 2008 NTN (36) 4. Upon examining the appellate authority's earlier order and the impugned order, the court found merit in the petitioner's argument, indicating that the matter requires further consideration.

The court directed all respondents to file a response within four weeks, with a provision for a reply to be filed within a week thereafter. The case was then listed for further proceedings. Additionally, the court ordered that until further notice, the effect and operation of the order dated 4.8.2020, as provided in the petition, shall remain stayed. The judgment was delivered by Hon'ble Ajit Kumar, J., with representation from Aditya Pandey for the petitioner and the learned Standing Counsel for the State respondents.