Appeal by firm can be heard even without certified copy of order: HC

New Delhi, April 17, 2023

Earlier, an appellate authority under the GST regime had rejected the appeal on the ground that it was not accompanied by a certified copy of the order against which the appeal was filed

The Punjab and Haryana High Court has ruled that an appeal by a company to claim the input tax credit under the goods and services tax (GST) be heard afresh by a competent authority even without submission of a certified copy of an order rejecting such a claim.
Earlier, an appellate authority under the GST regime, comprising an official of joint commissioner rank, had rejected the appeal on the ground that it was not accompanied by a certified copy of the order against which the appeal was filed.

The court said the petition was allowed keeping in view that the impugned order was already uploaded on a common portal and was already part of the appeal.
Hence the appeal filed by the petitioner could not be dismissed on the ground that the petitioner had not submitted a certified copy of the impugned order.

"... the writ petition is allowed and order ... passed by the Appellate Authority is set aside and the matter is remanded back to the competent authority to pass fresh order on merits without going into question of filing certified copies of the impugned order, " the court ruled.
Experts say the order will help many applicants who could not file appeals as they were unable to obtain a certified copy of the order.

Abhishek Rastogi, founder of Rastogi Chambers who argued the petition before the high court, said the right to file an appeal is a statutory right and must not be denied due to mere procedural aspects.
"Accordingly, non-furnishing of the certified copy is not a relevant issue on the basis of which the right to appeal of the taxpayer is rejected," he said.

The procedural aspect could derail the appeal process and the system of fair justice, Rastogi said.

[The Business Standard]