M/S Multi Coats Inc. vs. The Joint Commissioner Of Commercial Taxes

Facts

The petitioner, M/s Multi Coats Inc., filed a writ petition before the High Court of Karnataka challenging an order passed by the First Appellate Authority (Respondent No. 1) on September 20, 2024, bearing GST Appeal No. 499/2023-24. The petitioner contended that this order was void ab initio due to the absence of a Document Identification Number (DIN). The petition was filed under Articles 226 and 227 of the Constitution of India. The respondents were the Joint Commissioner of Commercial Taxes (Appeals)-6 and the Assistant Commissioner of Commercial Taxes (Audit)-6.10.

Held

The Court noted that a memo dated February 13, 2025, was filed by the petitioner seeking leave to withdraw the writ petition. The petitioner intended to approach the concerned authority for a GST Amnesty Scheme for settlement of dues pertaining to the period of 2017-18. The Court placed the memo on record and, accordingly, dismissed the writ petition as withdrawn. Liberty was granted to the petitioner to pursue the settlement under the GST Amnesty Scheme as sought.

Key Issues

1. Whether the order passed by the First Appellate Authority is void ab initio due to the absence of a Document Identification Number (DIN), as argued by the petitioner? The petitioner contended that the order passed by the First Appellate Authority is void from the beginning (void ab initio) because it lacks a mandatory Document Identification Number (DIN). The petitioner relied on the principle that statutory requirements, when not met, can render an order invalid. The respondents' arguments were not recorded in the judgment.