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SHEKHAR B. SARAF
Jai Prakash Shiv Charan Bidi – Appellant
Versus
Commissioner, Commercial Taxes – Respondent
JUDGMENT
Shekhar B. Saraf, J.
Heard Mrs. Pooja Talwar, counsel appearing on behalf of the petitioner and Sri. Rishi Kumar, learned Additional Chief Standing Counsel for the State/respondents.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated December 6, 2021 passed by the respondent no.2 under Section 74 of the Central Goods and Service Tax Act, 2017 alongwith the State Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") and the order in appeal dated August 25, 2022 passed by Additional Commissioner, Grade-2(Appeal)-I State Tax, Jhansi, rejecting the first appeal of the petitioner on the ground that the certified copy of the order passed under Section 74 of the Act was not annexed to the appeal.
3. Upon a perusal of the appellate order, I am of the view that the technical ground on which the appellate authority has rejected the first appeal of the petitioner should not be allowed to stand.
4. In light of the same, the impugned order dated August 25, 2022 passed by the appellate authority is quashed and set aside with a direction upon the appellate authority to hear out the first ap
Technical grounds should not obstruct the right to appeal; appeals must be heard on merits.
Point of Law - Even if accept contention of petitioner that respondent ought to have proceeded under Section 62 and not under Section 73, it is at best a case of invoking a wrong legal provision inst....
High Court under Article 226 of the Constitution of India entertained the writ petition challenging the order of assessment and set aside the order of assessment, relegating the petitioner to the ass....
Remand GST assessment for considering S.16(5) amendment and notifications on belated returns and ITC.
The Supreme Court's order concluded the matter, but the petitioner was allowed to pursue an appeal, with Section 14 of the Limitation Act applicable for calculating the limitation period.
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