2019 (9) TMI 620 - HC - GST

Maintainability of appeal - 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. Writ is disposed of as infructuous.

Summary

Issues:
Quashing of order by Additional Commissioner (Appeals) due to missing certified copy of the original order.

Analysis:
The petitioner, an assessee, filed a writ seeking the quashing of an order passed by the Additional Commissioner (Appeals) of Haryana Goods and Services Tax (HGST) on the grounds that the appeal against the original order was dismissed because the certified copy of the original order was not appended, despite the original order being factually appended. During the hearing, the State counsel, on instructions from the Addl. Excise and Taxation Commissioner, informed the court that the Revisional Authority, under Section 108 of the Haryana Goods and Services Tax Act, 2017, had annulled the impugned order and remanded the case back to the Appellate Authority for adjudication on merits. Consequently, the writ was disposed of as infructuous.