M/S Himgiri Herbs vs. Union Of INDIA And Others
Held
The Court held that the appeal filed by the petitioner was wrongly dismissed by the Additional Commissioner, CGST, Panchkula, solely on the ground of non-submission of a self-certified copy of the order. The Court reasoned that an appeal with such a defect should not have been dismissed outright but should have been treated as defective, with an opportunity granted to the appellant to rectify the same. The Court found merit in the petitioner's contention that they should have been given a chance to remove the defect. Accordingly, the Court set aside the impugned order and directed the petitioner to file a self-certified copy of the order against which the appeal was filed before the Appellate Authority within 15 days. The Court further directed that upon such filing, the appeal shall be restored and decided on merits by the Appellate Authority expeditiously, preferably within a period of two months from the date of filing.
Facts
The petitioner, M/s Himgiri Herbs, filed a writ petition before the High Court of Punjab and Haryana challenging an order dated October 1, 2024, passed by the Additional Commissioner, CGST, Panchkula. The appeal before the Additional Commissioner was dismissed on the ground that the petitioner failed to provide a self-certified copy of the order against which the appeal was filed. The petitioner contended that the appeal was rejected due to a procedural defect, and an opportunity should have been given to rectify it. The respondents, Union of India and others, accepted notice. The High Court considered the submissions of both parties.
Key Issues
1. Whether the appeal filed by the petitioner was rightly dismissed for failure to provide a self-certified copy of the order against which the appeal was filed, under the relevant provisions of the CGST Act and Rules? 2. Whether the petitioner should have been granted an opportunity to rectify the defect of non-submission of a self-certified copy of the order before dismissing the appeal? The petitioner argued that the rejection of the appeal on the sole ground of a missing self-certified copy was an error, as such an appeal should only be treated as defective and not dismissed outright. They contended that an opportunity to cure such a defect ought to have been provided. The respondents, through their counsel, did not present any arguments against the petitioner's plea for an opportunity to rectify the defect.
Sections Cited
CGST Act, CGST Rules
AI-generated summary — verify with the full judgment below
CWP-31391-202
125
IN TH M/s Himgiri Union of Indi CORAM: H
H Present: M
SANJEEV P
N
M behalf of resp Haryana accep
T was failure t appeal was fil as defected a been given to Lear their stand st against which 24(O&M)
1 **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Ms. Ambika Jindal, Advocate for *** RAKASH SHARMA, J.(Oral) Notice of motion. Mr. Saurabh Goel, Sr. Standin pondents No. 1,3 and 4, while M pts notice on behalf of responde The only ground on which appe o provide the self certified co led. In the opinion of this Court, nd could not have been dismis the appellant (petitioner herein) rned Counsel for the respondent ating that if the petitioner subm h appeal is filed, the appeal shall AB AND HARYANA AT RH CWP-31391-2024(O&M) Date of Decision: 21.11.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH r the petitioner. ) ng Counsel accepts notice on Ms. Mamta Singla Talwar, DAG, ent No.2. al of the petitioner was rejected opy of the order against which such appeal can only be treated sed
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