2024 (12) TMI 444 - HC - GST

Maintainability of appeal - whether the appeal filed by the petitioner could be dismissed for non-prosecution? - HELD THAT - The petitioner had filed an appeal on 18.05.2022 against the order dated 29.06.2021 passed by Assistant Excise and Taxation Officer under Section 20 of the IGST Act, 2017 read with section 129 (1) (a) of the HGST Act, 2017 whereby the tax amount was calculated at Rs. 2,65,362/- and penalty amount of the same figure was added for a total demand of Rs. 5,30,724/-. The order passed by the appellate authority is not in conformity with law. In case relating to administrative appeal, the approach has to be adopted differently from that being adopted by the regular courts. Since the memo of appeal containing all the submissions and ground were available before the appellate authority, if it had reserved the case on 13.12.2023, it should have examined the appeal on merits and decided the same. Petition allowed.

Summary

The High Court allowed the petitioner's application for preponement of the main case. The court set aside the order dismissing the appeal for non-prosecution and directed the appellate authority to decide the case on merits. The writ petition was allowed, and all pending applications were disposed of accordingly.