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IN THE HIGH COURT OF ALLAHABAD
SHEKHAR B. SARAF, J.
M/s Jai Prakash Shiv Charan Bidi - Petitioner
Versus
Commissioner, Commercial Taxes And Another - Respondents
WRIT TAX NO. - 1417 OF 2022.
Decided On : 05-04-2024
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 appeal of the petitioner on merits and pass a reasoned order after granting an opportunity of hearing to the petitioner. The entire exercise should be completed within a period of ten weeks from date.
5. With the above direction, the writ petition is disposed of.
Technical grounds should not obstruct the right to appeal; appeals must be heard on merits.
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