M/S. Singla Trading Company vs. The Union Of INDIA
Held
The Court held that the petitioner was indeed rendered remediless due to the absence of a prescribed online module for filing appeals against the order dated 21.03.2022 (Form GST ADT-02). The respondents candidly admitted this deficiency. Consequently, the Court directed the petitioner to file an offline appeal against the audit order dated 21.03.2022 (Form GST ADT-02) to the appellate authority within thirty days from the date of the order. The appellate authority was then instructed to proceed to hear the appeal on merits as per law. The ratio decidendi is that where a statutory appeal mechanism is rendered ineffective due to procedural lacunae by the tax authorities, the appellate authority must be directed to entertain the appeal offline to ensure substantive justice and adherence to the principles of natural justice. The writ petition was allowed in these terms.
Facts
The petitioner, M/s. Singla Trading Company, filed a writ petition challenging an order dated 21.06.2022 passed by the Appellate Authority, Commercial Taxes, Bikaner. This order returned the petitioner's appeal against a prior order dated 21.03.2022 (in Form GST ADT-02) solely on the ground that the appeal memo had not been filed online. The petitioner contended that the GST authorities had not provided an online module for filing appeals against the order dated 21.03.2022. Consequently, the petitioner had filed an offline appeal, which was returned without justification. The petitioner argued that the impugned demand notice should be quashed as no appeal remedy was provided. The respondents candidly conceded that the online module for filing such appeals was not prescribed.
Key Issues
1. Whether the petitioner was denied a statutory remedy of appeal due to the absence of a prescribed online filing mechanism for appeals against an order in Form GST ADT-02, thereby rendering the impugned demand notice liable for quashing? Petitioner's Contention: The petitioner argued that the GST authorities failed to provide a functional online module for filing appeals against the order dated 21.03.2022 (Form GST ADT-02). This lack of a prescribed online filing procedure left the petitioner with no recourse but to file an offline appeal, which was subsequently returned. Therefore, the petitioner contended that the demand notice should be quashed as no effective appeal remedy was available. Respondents' Contention: The respondents conceded that an online module for preferring an appeal against the order dated 21.03.2022 (Form GST ADT-02) had not been prescribed under the GST Act and Rules. They agreed that the appellate authority should be directed to accept the offline appeal and decide it on merits.
Sections Cited
GST ADT-02
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9132/2022 M/s. Singla Trading Company, Ward No. 14, Sangaria Hanumangarh Through Its Proprietor Smt Rajni Singla W/o Shri Vikram Kumar Singla. ----Petitioner Versus
The Union Of India, Through Secretary, Finance Department, New Delhi.
The State Of Rajasthan, Through Finance Secretary, Government Of Rajasthan, Secretariate, Jaipur.
The Chief Commissioner, State Goods And Service Tax, Jaipur.
The Principal Chief Commissioner, Central Goods And Service Tax, Jaipur.
The Chief Commissioner, Central Goods And Service Tax, New Delhi.
The Appellate Authority, Commercial Taxes Bikaner.
The Deputy Commissioner, State Tax, Business Audit, Sri Ganganagar. ----Respondents For Petitioner(s) : Mr. Abhay Singla through VC Mr. Karan Singh Rathore For Respondent(s) : Mr. Sunil Bhandari HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 19/12/2022 Through this writ petition under Article 226 of the Constitution of India, the petitioner has implored this Court to quash the order dated 21.06.2022 (Annexure-7) passed by the respondent appellate authority Commercial Taxe
The judgment continues below.
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