M/S Jaipur Palace Hotels Private Limited vs. State Of Rajasthan
Held
The Court held that the order dated 28.04.2023 passed by the Appellate Authority was indeed a non-speaking order. The reasoning was that the counsel for the respondents could not rebut the petitioner's assertion that the order lacked reasons and did not deal with the grounds of appeal. Consequently, the Court found the order to be unsustainable. The ratio decidendi is that an appellate order must be speaking, providing reasons for its decision and addressing the grounds raised by the appellant. The operative direction was to set aside the impugned order and remand the matter back to the Appellate Authority for a fresh decision. The Appellate Authority is directed to consider the grounds of appeal, deal with them, and pass a reasoned order within two months from the date of the parties' appearance, which was fixed as 16.10.2023.
Facts
M/s Jaipur Palace Hotels Private Limited (the petitioner) filed a writ petition challenging an order dated 28.04.2023 passed by the Appellate Authority under Section 107 of the Goods and Services Tax Act. The petitioner contended that the impugned order was a non-speaking order, failing to provide any reasons or address the grounds raised in the appeal. The respondents, representing the State of Rajasthan and its tax authorities, were unable to rebut this assertion. The High Court examined the order and found the petitioner's contention to be valid.
Key Issues
1. Whether the order dated 28.04.2023 passed by the Appellate Authority under Section 107 of the Goods and Services Tax Act is a non-speaking order, failing to provide reasons or deal with the grounds of appeal? Petitioner's Contention: The petitioner argued that the impugned order was a non-speaking order, lacking any reasons and failing to address the grounds presented in their appeal. Respondent's Contention: The respondents were unable to rebut the petitioner's assertion that the order was non-speaking.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:27155-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12537/2023 M/s Jaipur Palace Hotels Private Limited, Registered Address At Sardar Patel Marg, C-Scheme, Jaipur, Rajasthan, Through Its Authorised Signatory Ujjwala Singh, C/o Amit Kumar Gupta, R/o. Barwara House, 5 Jacob House, Civil Lines, Jaipur, Rajasthan ----Petitioner Versus
State Of Rajasthan, Finance Department (Tax Division), Through Its Principal Secretary, 1St Floor Main Building, Gate No. 2, Government Secretariat, Jaipur, Rajasthan- 302005
The Commissioner, State Tax, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Bhawani Singh Road, Jaipur, Rajasthan
The Deputy
Commissioner,
Commercial
Taxes Department, Circle-B, Jaipur Iii, Commercial Taxes Department, Jhalana Institutional Area, Jhalana Dungri, Jaipur, Rajasthan, 302004. ----Respondents For Petitioner(s) : Mr. Amit Malani with Mr. Akshay Sharma & Mr. Dheeraj Palia For Respondent(s) : Dr. Ganesh Parihar, AAG assisted by Mr. Sameer Sharma HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 06/10/2023 (ORAL)
Learned counsel for the petiti
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