HC Quashes Order of Appellate Authority as It Rejected Appeal on Technical Ground of Not Annexing Certified Copy of Order

Case Details: Jai Prakash Shiv Charan Bidi v. Commissioner, Commercial Taxes - [2024] 161 taxmann.com 551 (Allahabad)

Judiciary and Counsel Details

• • Shekhar B. Saraf, J.
  • Pooja Talwar for the Petitioner.

Facts of the Case

The petitioner was aggrieved by the order passed by the department under Section 74 of CGST Act, 2017 and it filed appeal. The Appellate Authority rejected the appeal on the ground that the certified copy of the order passed under Section 74 of the Act was not annexed to the appeal. It filed writ petition against the rejection of appeal and contended that the technical ground on which the Appellate Authority rejected the first appeal should not be allowed to stand.

High Court Held

The Honorable High Court noted that the technical ground on which the Appellate Authority had rejected the first appeal of the petitioner was not justified. Therefore, the Court held that the impugned order passed by the Appellate Authority was liable to be quashed and set aside and the Appellate Authority was directed to hear out the first appeal of the petitioner on merits.