Tax appeal dismissal set aside; authority of signatory upheld, matter remanded for fresh, reasoned decision with cited judgments HC held that dismissal of the tax appeal for want of proof of authority of the signatory was improper. The record contained a Board Resolution authorizing ...
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Tax appeal dismissal set aside; authority of signatory upheld, matter remanded for fresh, reasoned decision with cited judgments
HC held that dismissal of the tax appeal for want of proof of authority of the signatory was improper. The record contained a Board Resolution authorizing the signatory to institute and conduct proceedings before courts and GST authorities, which the Appellate Authority failed to consider or verify. On being confronted with this, the respondent's counsel conceded that the impugned order could be set aside and the appeal reconsidered. HC quashed the order dated 30 July 2024 and remanded the matter for de novo consideration, directing the Appellate Authority to pass a reasoned order dealing with all submissions and to furnish a list of all judgments or orders relied upon, including unreported ones.
The Bombay High Court, comprising Justices B. P. Colabawalla and Firdosh P. Pooniwalla, addressed a writ petition challenging an order dated 30th July 2024, issued by Respondent No. 2. The petitioner contested the dismissal of their appeal on the grounds that it was not signed by an authorized signatory, Ms. Gracie Fernandes, without a supporting Board Resolution. The court found that a Board Resolution authorizing Ms. Fernandes was indeed present, as evidenced in Exhibit-H to the petition.The court held that the Appellate Authority should have verified Ms. Fernandes' authority if there were doubts and acknowledged the Respondent's concession that the impugned order could be quashed. Consequently, the court quashed the order and remanded the matter for de novo consideration, mandating a personal hearing for the petitioner with a five-day notice. The Appellate Authority must issue a reasoned order addressing all submissions and provide a list of any relied-upon judgments or orders, including unreported ones, to the petitioner.The court directed that the appeal be resolved within 12 weeks, with all rights and contentions reserved for the Appellate Authority's consideration. The rule was made absolute without costs, and the order will be digitally signed for dissemination.
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