HC Quashes Order of Appellate Authority as It Rejected Appeal on Technical Ground of Not Annexing Certified Copy of Order
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 22 April, 2024
Latest from Taxmann
Case Details: Jai Prakash Shiv Charan Bidi v. Commissioner, Commercial Taxes - [2024] 161 taxmann.com 551 (Allahabad)
Judiciary and Counsel Details
-
- Shekhar B. Saraf, J.
-
Pooja Talwar for the Petitioner.
Facts of the Case
The petitioner was aggrieved by the order passed by the department under Section 74 of CGST Act, 2017 and it filed appeal. The Appellate Authority rejected the appeal on the ground that the certified copy of the order passed under Section 74 of the Act was not annexed to the appeal. It filed writ petition against the rejection of appeal and contended that the technical ground on which the Appellate Authority rejected the first appeal should not be allowed to stand.
High Court Held
The Honorable High Court noted that the technical ground on which the Appellate Authority had rejected the first appeal of the petitioner was not justified. Therefore, the Court held that the impugned order passed by the Appellate Authority was liable to be quashed and set aside and the Appellate Authority was directed to hear out the first appeal of the petitioner on merits.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
