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2024 (6) TMI 833 - HC - GSTViolation od principles of natural justice - appeal of petitioner was dismissed without entering into the merits of the case - HELD THAT - A perusal of the documents filed by the petitioner shows that the appeal was filed on 24.07.2021 and it was admitted on the same date. The admission means it is admitted for final hearing. There are substance in the argument of learned counsel for the petitioner that when the impugned order itself was uploaded on 22.07.2021 the petitioner s appeal should not have been dismissed on the ground that physical certified copy is not filed on the said date and it was indeed filed at a later point of time in the month of September 2023. Allahabad High Court in M/S ENKAY POLYMERS VERSUS STATE OF U.P. AND 2 OTHERS 2024 (5) TMI 917 - ALLAHABAD HIGH COURT has already taken this view. The respondent No.3 are directed to decide the appeal on merits - petition disposed off.
Issues involved: Whether respondent No.3 was justified in passing the impugned order dismissing petitioner's appeal without considering the merits of the case.
Summary: Issue 1: Justification of passing the impugned order The singular point in this case was whether respondent No.3 was justified in dismissing the petitioner's appeal without delving into the merits. The petitioner contended that the appeal was filed on 24.07.2021 and was admitted on the same day. The counsel argued that the appeal, once admitted, should have been decided on its merits and not dismissed due to a technicality regarding the filing of a certified copy of the impugned order. Reference was made to judgments from various High Courts supporting this view. The petitioner also highlighted that in the digital age, physical copies may not always be necessary, especially when the impugned order was already uploaded. The respondent opposed the prayer and supported the impugned order. Issue 2: Dismissal based on technical grounds Upon perusal of the documents, the Court found merit in the petitioner's argument that since the impugned order was uploaded before the appeal was dismissed for lack of a physical certified copy, the dismissal on this ground was not justified. Citing precedents, the Court held that the dismissal was not appropriate and ordered respondent No.3 to decide the appeal on its merits. The Court directed the parties to appear for the next hearing without the need for separate notices and instructed respondent No.3 to consider and decide the appeal in accordance with the law. In conclusion, the Writ Petition was disposed of without costs, and any pending interlocutory applications were also closed.
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