M/S Omega Appliances (P) LTD vs. State Of Haryana And Others

Held

The Court noted that the Revisional Authority, acting 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 a fresh adjudication of the petitioner's appeal on its merits. Consequently, the writ petition filed by the petitioner was rendered infructuous. The Court did not decide on the merits of the original appeal or the correctness of the Appellate Authority's initial dismissal order, as the matter was sent back for reconsideration. No specific issue was expressly left undecided, as the entire matter was remitted.

Facts

The petitioner, M/s Omega Appliances (P) Ltd., filed a writ petition before the Punjab and Haryana High Court challenging an order dated 18.6.2019 passed by the Additional Commissioner (Appeals), HGST, Panchkula. This order had dismissed the petitioner's appeal against an order in original dated 1.5.2018. The dismissal was on the grounds that a certified copy of the order in original was not appended, despite the petitioner asserting that the original order had been attached. The tax period(s) and the specific amount in dispute are not recorded in the judgment. The procedural history involves the petitioner filing an appeal before the Appellate Authority, which was dismissed, leading to the present writ petition.

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 indeed appended? (Question of fact and law, potentially touching upon procedural fairness). Petitioner's Contention: The petitioner argued that the Appellate Authority's decision to dismiss the appeal was factually incorrect, as the original order in original had been appended to the appeal memo. The petitioner sought to quash the appellate order. Revenue's Contention: The State counsel, on instructions, 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 appellate order. The Revisional Authority had remanded the matter back to the Appellate Authority for adjudication of the appeal on merits.