M/S Sterile INDIA PVT. LTD. vs. State Of Haryana And Others

Held

The Court noted that the Revisional Authority, exercising its 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 case back to the Appellate Authority for a decision on the merits of the appeal. In light of this development, the High Court found the writ petition to be infructuous. The Court did not delve into the merits of the petitioner's original grievance regarding the dismissal of their appeal by the Additional Commissioner (Appeals) or the procedural lapse alleged. The operative direction was the annulment of the appellate order and the remand for fresh adjudication.

Facts

The petitioner, M/s Sterile India Pvt. Ltd., filed a writ petition challenging an order dated 25.6.2019 passed by the Additional Commissioner (Appeals), HGST, Panchkula. This order had dismissed the petitioner's appeal against an order in original dated 19.6.2018. 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. During the hearing, 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 appellate order and remanded the case back to the Appellate Authority for adjudication on merits.

Key Issues

1. Whether the dismissal of the petitioner's appeal by the Additional Commissioner (Appeals) on the ground of non-appendage of a certified copy of the order in original was justified, given the petitioner's contention that the original order was appended? (Mixed question of law and fact, turning on procedural compliance and the interpretation of applicable rules regarding appeal filing). Contentions: Petitioner: Argued that the appellate order was wrongly dismissed as the original order in original had been appended, and the dismissal was based on a factual error. Revenue/State: Submitted that the Revisional Authority, acting under Section 108 of the HGST Act, 2017, had annulled the appellate order and remanded the matter for fresh adjudication on merits, rendering the writ petition infructuous.