2019 (9) TMI 621 - 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, Appellant's appeal dismissal, Certified copy of order not appended, Revisional Authority's annulment of order, Remanding back for adjudication.

The judgment pertains to a writ filed by the petitioner-assessee seeking the quashing of an order passed by the Additional Commissioner (Appeals), Haryana Goods and Services Tax (HGST), which dismissed the appellant's appeal against an original order. The dismissal was based on the absence of a certified copy of the original order, 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, given the actions of the Revisional Authority.

The judgment highlights the importance of adherence to procedural requirements, such as the submission of certified copies of orders, in the context of appeals and administrative decisions under the Haryana Goods and Services Tax Act. It underscores the role of the Revisional Authority in rectifying errors and ensuring that appeals are adjudicated on their merits, emphasizing the hierarchical structure and review mechanisms within the tax administration framework. The disposal of the writ as infructuous signifies the resolution of the matter due to the actions taken by the Revisional Authority, thereby illustrating the significance of administrative processes and the impact of subsequent decisions on the judicial review of tax matters.