Vivek Kumar vs. Joint Commissioner Of State Tax, Faridabad And Another

Facts

The petitioner, Vivek Kumar, filed a writ petition challenging an order dated 21.09.2022 passed by the Joint Commissioner of State Tax (Appeals)-cum-Appellate Authority, Faridabad. The appeal filed by the petitioner against an order of revocation of cancellation of registration in Form GST REG-05 was dismissed. The dismissal was based on the petitioner's failure to submit a certified copy of the impugned order. The petitioner also contended that the impugned order was passed without providing an opportunity of hearing. The revenue, through learned State counsel, presented a memo dated 24.02.2023 indicating an amendment to Sub Rule (3) of Rule 108 of the HGST Rules, 2017, which came into effect from 26.12.2022.

Held

The Court allowed the petition and set aside the order dated 21.09.2022. The Court noted that the provision requiring the submission of a certified copy of the decision or order appealed against has been done away with, as per the memo dated 24.02.2023, which was reiterated to the First Appellate Authorities. The Court reasoned that since the procedural requirement for submitting a certified copy was no longer in effect, the dismissal of the appeal on that ground was erroneous. The Court directed the Appellate Authority to decide the appeal on merits expeditiously, taking into consideration the photocopy of the impugned order. The issue of opportunity of hearing was implicitly addressed by remanding the matter for decision on merits.

Key Issues

1. Whether the dismissal of the petitioner's appeal by the Appellate Authority for non-submission of a certified copy of the impugned order was justified, considering the subsequent amendment to Rule 108(3) of the HGST Rules, 2017? The petitioner argued that the impugned order was passed without a hearing and that the dismissal was based on a procedural requirement that has since been amended. The petitioner relied on the amended Rule 108(3) of the HGST Rules, 2017, which, according to the petitioner, does away with the requirement of submitting a certified copy. The revenue, through the memo dated 24.02.2023, presented the amended Rule 108(3) of the HGST Rules, 2017, which altered the procedure for submitting documents with an appeal. The revenue's stance, as indicated by the presentation of the amended rule, suggests an acknowledgment of the change in procedural requirements.