The Hon’ble High Court of Allahabad vide its order dated 05.04.2024 in the matter of M/s Jai Prakash Shiv Charan Bidi Vs. Commissioner Commercial Taxes And Another in Writ Tax No. – 1417 of 2022, held that the appeal of the assessee cannot be rejected on the technical ground of non-submission of certified copy of the order along with appeal.

The Petitioner filed the writ petition before the Hon’ble High Court being aggrieved of order dated 06.12.2021 passed by the respondent no.2 under Section 74 of the Act and the order in appeal dated 25.08.2022 passed by Additional Commissioner, Grade-2(Appeal)-I State Tax, Jhansi, rejecting the first appeal of the petitioner on the ground that the certified copy of the order passed under Section 74 of the Act was not annexed to the appeal.

Held: –

• The Hon’ble Court on perusal of the order, found that the technical ground on which the appellate authority has rejected the first appeal of the petitioner should not be allowed to stand.
• Thus, the Hon’ble Court set aside and quashed the impugned order dated 25.08.2022 passed by the Appellate Authority with a direction to the Appellate Authority to to hear out the first appeal of the petitioner on merits and pass a reasoned order after granting an opportunity of hearing to the petitioner.

The Hon’ble Court with the above findings, disposed of the writ petition.

To read the complete 2024 Taxo.online 638