M/S Parbhat Auto Industries vs. State Of Haryana And Others
Facts
The petitioner, M/s Parbhat Auto Industries, filed a writ petition challenging an order dated 14.12.2022 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 registration in Form GST REG-19 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.
Held
The Court allowed the petition and set aside the order dated 14.12.2022. The Court noted the amendment to Sub Rule (3) of Rule 108 of the HGST Rules, 2017, which came into effect from 26.12.2022. The amended rule, as brought to the court's attention by the State counsel via a memo dated 24.02.2023, did away with the mandatory requirement of submitting a certified copy of the decision or order appealed against, provided the order was uploaded on the common portal. If not uploaded, a self-certified copy was to be submitted within seven days. The memo reiterating these amended rules to First Appellate Authorities was also considered. Consequently, the Appellate Authority was directed to decide the appeal on merits, expeditiously, after considering the photocopy of the impugned order.
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 relevant provisions of the HGST Rules, 2017? (Question of law) Petitioner's contention: The petitioner argued that the impugned order was passed without granting an opportunity of hearing. They also implicitly challenged the requirement of a certified copy, as their appeal was dismissed on this ground. Revenue's contention: The State counsel brought to the court's notice an amendment to Sub Rule (3) of Rule 108 of the HGST Rules, 2017, which was effective from 26.12.2022. This amendment, notified on 25.01.2023, altered the requirement regarding the submission of certified copies of orders appealed against.
Sections Cited
Rule 108(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-2739-2023
Date of Decision:-27.02.2023
M/s Parbhat Auto Industries
….Petitioner
Vs.
State of Haryana and others.
….Respondents
CORAM:- HON’BLE MS. JUSTICE RITU BAHRI
HON’BLE MRS. JUSTICE MANISHA BATRA
Present:- Mr. Mahender Kumar Sharma, Advocate for the petitioner
Ms. Mamta Singla Talwar, DAG, Haryana
Ritu Bahri, J. (Oral)
The present petition is for setting aside order dated 14.12.2022 (Annexure P-4) passed by the Joint Commissioner of State Tax (Appeals)- cum-Appellate Authority, Faridabad, whereby appeal filed by petitioner, against order of revocation of cancellation of Registration in Form GST REG-19, has been dismissed on the ground that the petitioner has failed to submit certified copy of impugned order.
Learned counsel for the petitioner further submits that the impugned order has been passed without giving opportunity of hearing to the petitioner.
Learned State counsel has handed over a copy of memo dated 24.02.2023 wherein Sub Rul
The judgment continues below.
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