M/S R.R Motors vs. Union Of INDIA
Held
The Court held that the appellate order dated 10.09.2025 (Annexure-P/6) was invalid. The judgment stated that the order did not reflect any application of mind or consideration of the grounds raised before dismissing the appeal on the ground of delay. The Court emphasized that an appeal cannot be dismissed without passing an order after giving an opportunity of hearing and considering the grounds raised therein. Since Annexure-P/6 was the only order available and lacked reasoning, it was quashed. The appeal filed by the appellant was accordingly restored and directed to be considered and decided afresh in accordance with the law. No specific amount in dispute was mentioned, and the order dated 27.04.2024 was not decided on merits.
Facts
The petitioner, M/s R.R Motors, filed a writ petition challenging two orders, dated 27.04.2024 and 10.09.2025. The High Court decided to entertain the petition solely concerning the validity of the order dated 10.09.2025 (Annexure-P/6). This order, which was an appellate order, dismissed the petitioner's appeal on the sole ground of delay. The court noted that the order was merely an acknowledgement of appeal submission and did not reflect any application of mind or consideration of the grounds raised in the appeal before dismissing it on delay. The GST Department's counsel was directed to ascertain if a separate detailed order with reasons had been passed.
Key Issues
1. Whether the appellate order dated 10.09.2025 (Annexure-P/6) is a valid order in law, considering it dismisses the appeal solely on the ground of delay without disclosing application of mind or consideration of the grounds raised therein, thereby violating principles of natural justice and statutory requirements? (Question of law and mixed fact and law, turning on principles of natural justice and procedural fairness under GST law). Petitioner's contention: The appellate order is invalid as it fails to demonstrate any application of mind or consideration of the grounds of appeal, and dismisses the appeal solely on delay without proper reasoning or opportunity to be heard on merits. This violates the requirement for a reasoned order. Revenue's contention: Not recorded in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Per: Justice Vivek Rusia The present petition has been filed challenging the orders dated 27.04.2024 (Annexure-P/3) and 10.09.2025 (Annexure-P/6) on different grounds. At this stage, we are entertaining this petition only with respect to the validity of Annexure-P/6, which is the appellate order, whereby the appeal has been dismissed on the ground of delay
From a perusal of the record, it appears that it is only a format of acknowledgement of the submission of the appeal, which discloses that the appeal has been dismissed due to a delay in its submission. This order nowhere reflects the application of the mind or consideration of the grounds 1 WP-42262-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:62433 Signed by: PRARTHANA SURYAVANSHI Signing time: 03-12-2025 15:34:
The judgment continues below.
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