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2024 (4) TMI 418 - HC - GSTPetition challenging the Order passed u/s 74 of the Central Goods and Service Tax Act, 2017 ( the Act ) and rejected first appeal - certified copy of the order passed u/s 74 of the Act was not annexed to the appeal - HELD THAT - Upon a perusal of the appellate order, I am of the view that the technical ground on which the appellate authority has rejected the first appeal of the petitioner should not be allowed to stand. Thus, the impugned order dated August 25, 2022 passed by the appellate authority is quashed and set aside with a direction upon the appellate authority to hear out the first appeal of the petitioner on merits and pass a reasoned order after granting an opportunity of hearing to the petitioner. The entire exercise should be completed within a period of ten weeks from date. With the above direction, the writ petition is disposed of.
Issues involved:
The issues involved in the judgment are the rejection of the first appeal of the petitioner by the appellate authority under Section 74 of the Central Goods and Service Tax Act, 2017, and the State Goods and Service Tax Act, 2017, due to the absence of the certified copy of the order passed under Section 74 of the Act. Rejection of First Appeal by Appellate Authority: The writ petitioner challenged the order dated December 6, 2021, passed by the respondent no.2 under Section 74 of the Act and the subsequent order in appeal dated August 25, 2022, which rejected the first appeal of the petitioner. The Hon'ble Court observed that the technical ground for rejecting the appeal should not be upheld. Consequently, the impugned order dated August 25, 2022, was quashed, and the appellate authority was directed to hear the first appeal on its merits, provide an opportunity of hearing to the petitioner, and issue a reasoned order within ten weeks from the date of the judgment. Conclusion: The High Court, in its judgment, set aside the order of the appellate authority rejecting the first appeal of the petitioner due to the absence of the certified copy of the order passed under Section 74 of the Act. The Court directed the appellate authority to reconsider the appeal on its merits and provide a reasoned decision after granting the petitioner an opportunity of hearing within a specified timeframe.
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