GST appeal cannot be Rejected on Non-Supply of Certified Copies: Orissa HC [Read Order]
![GST appeal cannot be Rejected on Non-Supply of Certified Copies: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/GST-appeal-Rejected-on-Non-Supply-of-Certified-Copie-Orissa-HC-TAXSCAN.jpg "GST appeal cannot be Rejected on Non-Supply of Certified Copies: Orissa HC [Read Order]")
In a recent case, the Orissa High Court held that Goods and Service Tax (GST) appeal cannot be rejected on non-supply of certified copies M/s. Ashish Kumar Kar, the petitioner has filed this writ petition seeking to quash Form GST APL-02 issued by opposite party no.2 dated 17.05.2022 and the order passed by the opposite party no.4 under Section 63 of the Orissa Goods and Service Tax...
In a recent case, the Orissa High Court held that Goods and Service Tax (GST) appeal cannot be rejected on non-supply of certified copies
M/s. Ashish Kumar Kar, the petitioner has filed this writ petition seeking to quash Form GST APL-02 issued by opposite party no.2 dated 17.05.2022 and the order passed by the opposite party no.4 under Section 63 of the Orissa Goods and Service Tax (OGST) Act.
Mr R.P. Kar, Senior Advocate appearing for the petitioner contended that the petitioner preferred an appeal on 28.06.2021 challenging the order of determination of Tax dated 09.04.2021, but the same was rejected on 17.05.2022 due to non-supply of a certified copy of the order.
Further contended that given the order passed by the apex Court owing to COVID-19, the delay in filing the appeal could not have been the cause for rejection. As such, the authorities in a mechanical manner rejected the appeal filed by the petitioner on the flimsy ground. More so, the order of rejection has been passed without giving any opportunity for a hearing to the petitioner.
Mr Sunil Mishra, Standing Counsel appeared for the Revenue contended that the amendment carried out in the Odisha Goods and Service Tax Rules, 2017 has already been notified on 31.12.2022 wherein Sub Rule (3) of Rule 108 has been amended.
They contended that though the application was filed on 28.06.2021, the same was rejected due to non-filing of the certified copy. Therefore, there is no error apparent on the face of the order itself, to cause interference by this Court since the rejection of the appeal is well justified.
A Division bench comprising Dr Justice B R Sarangi and Justice Murahari Sri Raman observed that nothing has been placed on record to that extent and mechanically the same has been rejected showing a non-supply of the certified copies.
While allowing the petition the court set aside the order and remitted the matter back to the appellate authority to entertain the same.
To Read the full text of the Order CLICK HERE
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