Petitioner Wins Challenge Against Arbitrary GST Appeal Rejection, Securing Right to Rectify Technical Deficiencies Before Final Order

HC allowed petitioner's writ challenging GST appeal rejection. The court found the rejection arbitrary, as no specific defects were communicated, violating natural justice principles. HC set aside the rejection order and directed the appellate authority to provide an opportunity for rectifying any identified defects before making a final decision.

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Issues:
1. Challenge to the rejection of Form GST APL-02 by the petitioner.
2. Allegation of rejection without intimation of defects in the appeal.
3. Compliance with principles of natural justice in rejection of appeal.

Analysis:
1. The petitioner filed a writ petition seeking to quash Form GST APL-02 issued by the opposite party, challenging the rejection of an appeal against the order of determination of Tax. The rejection was based on the non-supply of a certified copy of the order. The petitioner argued that the rejection was unjustified, especially considering the delay in filing the appeal due to COVID-19 restrictions. The petitioner contended that if informed of the defect, necessary steps would have been taken. The rejection was criticized as mechanical and lacking an opportunity for the petitioner to be heard.

2. The Revenue's counsel argued that the rejection was valid due to the non-filing of the certified copy, citing an amendment in the Odisha Goods and Service Tax Rules. However, it was noted that no specific defect was communicated to the petitioner, and the rejection occurred after a significant delay. The court emphasized that the obligation lies with the appellate authority to inform the appellant of any defects in the appeal. The rejection without providing an opportunity to rectify the defect was deemed arbitrary, unreasonable, and a violation of natural justice principles.

3. After hearing both parties and examining the record, the court found that the rejection of the appeal for non-supply of certified copies was unjustified. The court set aside the rejection order and remitted the matter back to the appellate authority. The court directed the authority to allow the petitioner to rectify any identified defects before making a decision. The court highlighted the importance of complying with natural justice principles and emphasized the need for proper communication of defects to appellants for rectification within a stipulated time frame. The judgment also referenced a previous case to support the principles applied in the current case.

In conclusion, the writ petition was disposed of in favor of the petitioner, emphasizing the importance of adherence to natural justice principles and providing appellants with an opportunity to rectify defects in their appeals before rejection.

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