GST
TRT-2025-
Date:-20-07-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 20 July 2023
Parties: M/s. Ashish Kumar Kar, Cuttack Vs Central Board of Indirect Taxes and Customs Dept of Revenue, New Delhi and others
Facts –
- The Petitioner, M/s. Ashish Kumar Kar, Cuttack, preferred an appeal on 28.06.2021 challenging the order of determination of Tax dated 09.04.2021, but the same was rejected on 17.05.2022 due to non supply of certified copy of the order. More so, the order of rejection has been passed without giving any opportunity of hearing to the petitioner.
Issue –
- Whether the appeal can be rejected due to non supply of certified copy of the order?
Order –
- The Divisional Bench of Hon’ble High Cort observed that If the authority found some defect, the obligation casts on the appellate authority to intimate the appellant with regard to the defect in the appeal itself. But as it appears nothing has been placed on record nor any argument has been advanced by the Revenue Department with regard to intimation of any defect, but rejected the same after long lapse of around 11 months only on 17.05.2022.
- If the party files an appeal in ignorance of the position that he has to file the certified copies of the order and the filing of appeal is defective one, then the appellate authority has to intimate the applicant with regard to the defect in the appeal by giving him opportunity to rectify the defect, so that the appellant can remove the same within the time stipulated. If that would have been adhered to after grant of such opportunity, then certainly right accrues in favour of the appellate authority to reject the same since the Principle of Natural Justice has been complied with.
- Thus, the order passed by the appellate authority under Annexure-1 in rejecting the appeal preferred by the petitioner for non-supply of the certified copies, cannot sustain and the same is hereby set aside and the matter is remitted back to the appellate authority to entertain the same and pass order after allowing the petitioner to remove the defect as would be pointed out by the appellate authority.
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