Appeal Not To Be Rejected If Certified Copy Of The Order Not Enclosed

Facts of the Case:- 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