Vimudha Technologies Private Limited vs. The Assistant Commissioner(St)

Held

The Court disposed of the Writ Petition by directing the petitioner to apply for the required certified copies of documents. Upon such application, the concerned authority was directed to furnish the same forthwith. The petitioner was then instructed to prefer an appeal enclosing all the required certified copies. The Court further stated that the appeal, once filed with the necessary documents, shall be dealt with in accordance with the law. No order as to costs was made. The issue of whether the rejection of the appeal was illegal or arbitrary was not decided on merits, as the petition was disposed of with a procedural direction.

Facts

The petitioner filed a Writ Petition seeking a Mandamus to declare the inaction of Respondent No. 3 in rejecting Appeal No. ZD37052201089J dated 31.05.2022 as illegal and arbitrary. The petitioner contended that they were unaware of the requirement to file certified copies of documents along with the appeal and had filed it with available copies. The revenue, represented by the Assistant Government Pleader, argued that Rule 108 of the Central Goods and Services Tax Rules, 2017, mandates the filing of certified copies, and such copies can be obtained from the authority upon application.

Key Issues

1. Whether the inaction of Respondent No. 3 in rejecting Appeal No. ZD37052201089J dated 31.05.2022, on the grounds of non-filing of certified copies, is illegal, arbitrary, and violative of the principles of natural justice and Articles 14, 19(1)(g), and 21 of the Constitution of India. Petitioner's contention: The petitioner was unaware of the requirement to file certified copies of documents with the appeal and therefore filed it with the copies they possessed. Revenue's contention: Rule 108 of the Central Goods and Services Tax Rules, 2017, mandates the filing of certified copies for appeals, and the petitioner could have applied for these certified copies from the concerned authority.