L.G. Electronics INDIA PVT. LTD. vs. Union Of INDIA And Others
Held
The Court held that the impugned order dated 14.01.2020 was liable to be set aside. The reasoning was based on the concession made by the counsel for the State, acknowledging that the appeal should not have been dismissed on the technical ground of a missing certified copy when a photocopy of the impugned order was attached and its correctness was not disputed. The Court's decision was to remand the matter back to the appellate authority. The appellate authority was directed to decide the appeal on its merits, taking into consideration the appended photocopy of the impugned order. The parties were directed to appear before the appellate authority on 08.09.2020. No issue was expressly left undecided.
Facts
The petitioner, L.G. Electronics India Pvt. Ltd., filed a writ petition challenging an order dated 14.01.2020 passed by the appellate authority. This order dismissed the petitioner's appeal, filed under Section 107 of the Haryana Goods and Services Tax Act, 2017, as not maintainable. The sole ground for dismissal was the non-attachment of a certified copy of the impugned order, with only a photocopy being appended. The respondents, Union of India and others, were issued notice. The petitioner contended that the dismissal was harsh. The counsel for the State conceded that the impugned order deserved to be set aside and the matter remanded.
Key Issues
1. Whether the appeal filed by the petitioner under Section 107 of the Haryana Goods and Services Tax Act, 2017, was rightly dismissed as not maintainable solely on the ground of non-attachment of a certified copy of the impugned order, despite a photocopy being appended? Petitioner's contention: The petitioner argued that the dismissal of the appeal as not maintainable was harsh, given that only a photocopy of the impugned order was appended instead of a certified copy. Revenue's contention: The counsel for the State fairly conceded that the impugned order deserved to be set aside and the matter remanded back to the appellate authority to decide the appeal on merits, rather than dismissing it on the technical ground of a missing certified copy.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
216 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No. 12128 of 2020 Date of Decision:26.08.2020 CORAM: HON’BLE MR.JUSTICE RAKESH KUMAR JAIN HON’BLE MR.JUSTICE ASHOK KUMAR VERMA
Present: - Mr. Chetan Jain, Advocate,
for the petitioner.
Mr. Sunish Bindlish, Advocate
for respondent No. 1-Union of India.
Mr. Ankur Mittal, Additional Advocate General, Haryana,
for respondents No. 2 to 4. ***** RAKESH KUMAR JAIN, J. (ORAL)
Case has been taken up through Video Conferencing.
This petition is directed against the order dated 14.01.2020 (Annexure P-6) by which an appeal filed by the petitioner under Section 107 of the Haryana Goods and Services Tax Act, 2017 has been dismissed as not maintainable only on the ground that the certified copy of the impugned order was not appended rather a photocopy of the impugned was appended.
After notice of motion, respondents have put in appearance.
Counsel for the petitioner has submitted that the impugned order is harsh insofar as the appeal has been dismisse
The judgment continues below.
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