2024 (12) TMI 56 - HC - GST

Rejection of Petitioner s Appeal and Rectification Application on the ground that the board resolution filed along with the Appeal memo was defective - HELD THAT - There is no serious defect based upon which the Appeal or the Rectification Application could have been rejected. Similar objections were made by the same officer rejecting about less than hundred matters on the alleged ground of defective resolutions. In DELPHI WORLD MONEY LTD. VERSUS THE UNION OF INDIA, THE COMMISSIONER (APPEALS-II) CGST CENTRAL EXCISE, MUMBAI, COMMISSIONER OF CGST AND CENTRAL EXCISE, RANGE 1, DIVISION III, MUMBAI. 2024 (11) TMI 781 - BOMBAY HIGH COURT , earlier orders are referred and based upon the same order interfered with the orders made by this officer on almost identical grounds. The second Respondent should dispose of the appeal as expeditiously as possible and in any event before 31 January 2025.

Summary

The High Court of Bombay set aside Appeal and Rectification Orders due to a defective board resolution, remanding the matter for reconsideration by the second Respondent. The second Respondent must decide the case on its merits by January 31, 2025, allowing parties to be heard. No costs were awarded.