Legal Challenge Overturned: Procedural Defect in Appeal Signatory Leads to Remand with Specific Hearing and Timeline Directives

HC set aside an order-in-appeal challenging the lack of Board Resolution authorizing the appeal's signatory. The court remanded the matter for de novo consideration, directing the Appellate Authority to provide personal hearing, issue a reasoned order, and finalize the appeal by 30th November 2024, while preserving all parties' rights and contentions without commenting on case merits.

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Issues:
Challenge to order-in-appeal based on lack of Board Resolution authorizing the signatory.

Analysis:
The petition challenges an order-in-appeal dated 18th July 2024, which dismissed the petitioner's appeal due to the absence of a Board Resolution authorizing the signatory who verified the appeal. The petitioner was not asked to provide this resolution. In a similar case, a previous order was set aside by the Court, emphasizing the importance of verifying the authority of the signatory. The Court highlighted that the Appellate Authority should have checked the GST portal to confirm the signatory's authorization. The Court ordered a remand for de novo consideration, stressing the need for a reasoned order and a fair hearing for the appellant. The appeal was to be disposed of by 30th November 2024, with all rights and contentions kept open for the parties. The Court clarified that no observations were made on the case's merits.

Ms. Vyas, representing the Respondent, acknowledged the lack of sufficient notice for the petition but suggested disposing of the case in line with the previous similar writ petition. Consequently, the Court set aside the order-in-appeal from 18th July 2024 and remanded the matter for de novo consideration. The Appellate Authority was directed to provide a personal hearing to the Appellant with advance notice and to issue a reasoned order addressing all submissions. Any reliance on external orders or judgments was to be disclosed to the Appellant beforehand. The appeal was to be finalized by 30th November 2024, with all rights and contentions remaining open. The Court reiterated that no comments were made on the case's merits before disposing of the petition.

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