The Allahabad High Court has quashed a Goods and Services Tax ( GST ) order passed by the First Appellate Authority ( FAA ) as the appellate authority has recorded the wrong fact in its finding part of the order that the assessee neither responded to the notices nor moved any adjournment to it.
The petitioner, Anshuman Singh contended that a notice dated October 10, 2024, had been issued, fixing October 29, 2024, for a personal hearing before the FAA. This notice, along with the adjournment application submitted by the petitioner on October 28, 2024, was reflected on the GST portal.
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The petitioner sought an additional ten days for preparation, as documented and annexed in the records. Despite this, the FAA’s order incorrectly stated that no response or adjournment request was made by the petitioner.
The State’s Standing Counsel acknowledged the apparent error in the FAA’s findings after reviewing the records presented by the petitioner.
The High Court decided to set aside the FAA’s order and remand the matter for fresh adjudication.
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The bench of Justice Ajit Kumar directed the petitioner to appear before the FAA on or before January 2, 2025, to furnish the necessary replies.
The FAA was instructed to fix a hearing date within a fortnight and dispose of the matter within one month thereafter. The court also clarified that the FAA’s subsequent order must be reasoned and detailed.
Shubham Agrawal appeared for the petitioner.
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