Arbitrary GST Appeal Rejection Overturned: Procedural Fairness Mandates Opportunity to Rectify Defects Before Final Dismissal

GST appeal rejected without opportunity to rectify defects. HC found the rejection arbitrary and violating natural justice principles. Court set aside the order, directing appellate authority to allow petitioner to address deficiencies and reconsider the appeal, emphasizing procedural fairness in administrative proceedings under OGST Act.

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Issues:
The petition seeks to quash Form GST APL-02 issued by one party and an order passed by another party under Section 63 of the OGST Act. The main contention is the rejection of the appeal due to non-supply of a certified copy of the order, without giving an opportunity of hearing to the petitioner.

Judgment Details:

Issue 1 - Rejection of Appeal:
The petitioner filed a writ petition to quash the Form GST APL-02 and an order under the OGST Act due to the rejection of their appeal on the grounds of non-supply of a certified copy of the order. The petitioner argued that the rejection was unjustified, as they were not informed of any defect in the appeal and were not given an opportunity to rectify it. The Court noted that the authorities should have intimated the petitioner about any defects in the appeal, allowing them a chance to comply. The rejection without proper communication or opportunity for rectification was deemed arbitrary, unreasonable, and a violation of natural justice principles.

Issue 2 - Compliance with Rules:
The Revenue Department contended that the rejection of the appeal was justified due to the non-filing of a certified copy, citing an amendment in the Odisha Goods and Service Tax Rules. However, the Court found that the rejection was not based on any error apparent on the face of the order. The Court emphasized the importance of following due process and providing an opportunity for rectification before rejecting an appeal. The authorities were directed to entertain the appeal, allow the petitioner to rectify any defects, and then decide on the matter.

Conclusion:
The Court set aside the order rejecting the appeal and remitted the matter back to the appellate authority for proper consideration. The judgment highlighted the importance of adhering to principles of natural justice and providing opportunities for rectification before rejecting appeals. The decision in a previous case was referenced to emphasize the need for procedural fairness in such matters. The writ petition was disposed of accordingly.

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