Asha Cargo Movers PVT LTD Delhi vs. State Of Haryana And Ors

Held

The Court noted that the Revisional Authority, exercising powers under Section 108 of the Haryana Goods and Services Tax Act, 2017, had annulled the order passed by the Additional Commissioner (Appeals). The Revisional Authority had remanded the matter back to the Appellate Authority for adjudication of the appeal on its merits. In light of this development, the writ petition filed by the petitioner was rendered infructuous. The Court did not delve into the merits of the petitioner's claim regarding the non-submission of the certified copy of the order-in-original, as the subsequent action by the Revisional Authority superseded the impugned appellate order.

Facts

The petitioner, M/s Asha Cargo Movers Pvt. Ltd., filed a writ petition challenging an order dated 23.10.2018 passed by the Additional Commissioner (Appeals), Haryana Goods and Services Tax (HGST), Panchkula. The appeal was dismissed by the Appellate Authority on the grounds that a certified copy of the order-in-original was not appended, despite the petitioner claiming the original order was attached. The order-in-original was dated 13.7.2018. The State counsel informed the court that the Revisional Authority, exercising powers under Section 108 of the Haryana Goods and Services Tax Act, 2017, had annulled the impugned order and remanded the matter back to the Appellate Authority for adjudication on merits.

Key Issues

1. Whether the Appellate Authority erred in dismissing the petitioner's appeal on the ground of non-submission of a certified copy of the order-in-original, when the petitioner contends that the original order was appended. Petitioner's contention: The petitioner argued that the Appellate Authority's decision to dismiss the appeal was erroneous as they had appended the original order-in-original, and the dismissal was based on a procedural technicality rather than the merits of the case. Revenue's contention: The State counsel, on instructions, submitted that the Revisional Authority had already annulled the impugned order and remanded the case back to the Appellate Authority for a decision on merits. This implies the State acknowledged the issue with the appellate order and accepted the remand.