Quashing Order Disposed; Case Remanded for Adjudication

The writ seeking quashing of an order by the Additional Commissioner (Appeals) of Haryana Goods and Services Tax (HGST) was disposed of as infructuous. The Revisional Authority under Section 108 of the Haryana Goods and Services Tax Act, 2017, annulled the impugned order and remanded the case back to the Appellate Authority for adjudication on merits. This decision was made after the State counsel informed the court that the original order was dismissed due to the missing certified copy, despite the original order being factually appended.

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Issues:
Quashing of order by Additional Commissioner (Appeals) due to missing certified copy of the original order.

Analysis:
The petitioner, an assessee, filed a writ seeking the quashing of an order passed by the Additional Commissioner (Appeals) of Haryana Goods and Services Tax (HGST) on the grounds that the appeal against the original order was dismissed because the certified copy of the original order was not appended, despite the original order being factually appended. During the hearing, the State counsel, on instructions from the Addl. Excise and Taxation Commissioner, informed the court that the Revisional Authority, under Section 108 of the Haryana Goods and Services Tax Act, 2017, had annulled the impugned order and remanded the case back to the Appellate Authority for adjudication on merits. Consequently, the writ was disposed of as infructuous.

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