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2021 (6) TMI 765 - HC - GSTMaintainability of appeal - appeal was dismissed only on the ground that the appellant has not submitted the certified copy of the impugned order in time - validity of Section 16(4) of the Central / Bihar Goods and Service Act, 2017 - HELD THAT:- It is noticed that the impugned order dated 28/01/2021 passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Saran Division, Chhapra, cryptic in nature, needs to be set aside only on the ground that it does not even contain the reasons necessarily required for making the order self-explainable and/or comprehensible. The Appellate Authority summarily dismissed the appeal without assigning any cogent reason, thus, seriously prejudicing the petitioner’s cause and case - It is stated before this Court that the petitioner has already deposited 100 per cent of the amount making the appeal mature to be heard on merits. Impugned order passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Saran Division, Chhapra stands set aside - Petitioner shall appear before the appropriate authority on 16th of June, 2021 at 10:30 A.M., if possible through digital mode - petition disposed off.
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