Writ dismissed for missing document, Revisional Authority intervenes, case remanded for fresh adjudication.

The writ seeking to quash the Additional Commissioner (Appeals)'s order was dismissed due to the non-appending of the certified copy of the original order. The Revisional Authority annulled the impugned order and remanded the case to the Appellate Authority for fresh adjudication. Consequently, the writ was deemed infructuous, emphasizing compliance with procedural requirements and the Revisional Authority's power to intervene, leading to a reexamination of the appeal by the Appellate Authority.

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Issues:
1. Quashing of order passed by Additional Commissioner (Appeals)
2. Dismissal of appeal against the original order
3. Non-appending of certified copy of original order
4. Annulling of impugned order by Revisional Authority
5. Remanding the case back to Appellate Authority

Analysis:

1. The petitioner-assessee filed a writ seeking the quashing of the order dated 18.6.2019 passed by the Additional Commissioner (Appeals), Haryana Goods and Services Tax (HGST), Panchkula. The appeal was dismissed on the grounds of the non-appending of the certified copy of the original order, despite the original order being factually appended.

2. During the hearing, the State counsel, on instructions from the Addl. Excise and Taxation Commissioner, Panchkula, informed the court that the Revisional Authority, under Section 108 of the Haryana Goods and Services Tax Act, 2017, had annulled the impugned order. The case was remanded back to the Appellate Authority for a fresh adjudication on the merits of the appeal.

3. Consequently, the writ was disposed of as infructuous, given the actions taken by the Revisional Authority and the directions for the Appellate Authority to reexamine the appeal on its merits. The decision highlights the importance of complying with procedural requirements and the authority of the Revisional Authority to intervene in cases where necessary, leading to a remand for further consideration by the Appellate Authority.

This detailed analysis of the judgment outlines the issues raised, the actions taken by the authorities involved, and the ultimate disposal of the writ petition in light of the developments in the case.

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