Appeal Order Quashed, Revisional Authority Corrects Error, Emphasizes Procedural Compliance

The writ seeking the quashing of an order by the Additional Commissioner (Appeals) of Haryana Goods and Services Tax was disposed of as infructuous. The appeal dismissal due to the absence of a certified copy of the original order was rectified by the Revisional Authority, annulling the order and remanding the case for adjudication. The judgment emphasizes procedural compliance and the role of the Revisional Authority in correcting errors, ensuring appeals are decided on merit. This case underscores the hierarchical structure and review mechanisms within the tax administration framework, illustrating the impact of administrative actions on judicial review in tax matters.

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Issues: Quashing of order by Additional Commissioner, Appellant's appeal dismissal, Certified copy of order not appended, Revisional Authority's annulment of order, Remanding back for adjudication.

The judgment pertains to a writ filed by the petitioner-assessee seeking the quashing of an order passed by the Additional Commissioner (Appeals), Haryana Goods and Services Tax (HGST), which dismissed the appellant's appeal against an original order. The dismissal was based on the absence of a certified copy of the original order, 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, given the actions of the Revisional Authority.

The judgment highlights the importance of adherence to procedural requirements, such as the submission of certified copies of orders, in the context of appeals and administrative decisions under the Haryana Goods and Services Tax Act. It underscores the role of the Revisional Authority in rectifying errors and ensuring that appeals are adjudicated on their merits, emphasizing the hierarchical structure and review mechanisms within the tax administration framework. The disposal of the writ as infructuous signifies the resolution of the matter due to the actions taken by the Revisional Authority, thereby illustrating the significance of administrative processes and the impact of subsequent decisions on the judicial review of tax matters.

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