M/S Jai Automobiles Faridabad vs. State Of Haryana And Others

Facts

The petitioner, M/s Jai Automobiles, filed a writ petition challenging an order dated 14.12.2022 passed by the Joint Commissioner of State Tax (Appeals)-cum-Appellate Authority, Faridabad. This order dismissed the petitioner's appeal against the revocation of their GST registration. The dismissal was based on the petitioner's failure to submit a certified copy of the impugned order. The petitioner also contended that the appellate order was passed without providing an opportunity of hearing. The revenue submitted a memo dated 24.02.2023, referencing an amendment to Sub Rule (3) of Rule 108 of the HGST Rules, 2017, effective from 26.12.2022, which altered the requirement for submitting certified copies of orders appealed against.

Held

The Court allowed the petition and set aside the order dated 14.12.2022. The Court noted that the provision requiring a certified copy of the decision or order appealed against had been done away with as per the memo dated 24.02.2023, which had been reiterated to the First Appellate Authorities. The reasoning was that the amendment to Rule 108(3) of the HGST Rules, 2017, rendered the original ground for dismissal invalid. The Court directed the Appellate Authority to decide the appeal on merits, expeditiously, after considering a photocopy of the impugned order. The issue of opportunity of hearing was implicitly addressed by remanding the matter for a decision on merits.

Key Issues

1. Whether the appellate authority erred in dismissing the petitioner's appeal solely on the ground of non-submission of a certified copy of the order appealed against, particularly in light of subsequent amendments to the relevant rules? (Question of law) Petitioner's Contention: The petitioner argued that the impugned order was passed without granting an opportunity of hearing. They also implicitly relied on the subsequent amendment to Rule 108(3) of the HGST Rules, 2017, which removed the mandatory requirement of a certified copy. Revenue's Contention: The revenue brought to the court's notice the amendment to Sub Rule (3) of Rule 108 of the HGST Rules, 2017, vide notification dated 25.01.2023, effective from 26.12.2022. This amendment changed the requirement from a certified copy to a self-certified copy or uploading on the common portal, thereby addressing the petitioner's grievance regarding the certified copy.