GST UPDATE

????Desk of CA. Praveen Sharma Series-590????

ALLAHABAD HIGH COURT IN THE CASE OF New Shanti Restaurant, Shamshida Enterprises

?In the case Writ Tax No. 1597 of 2024, Hon'ble Justice Piyush Agrawal heard the petitioner, represented by Ms. Pooja Srivastava, and the State-respondents. The petitioner challenged orders dated 22.7.2024 and 8.6.2023 by the State Excise authorities, arguing that the appeal was rejected without a valid reason.

?The respondent's counsel, Mr. Arvind Mishra, claimed that the appeal was time-barred and was rejected through the GST portal. However, the court found that no specific reason was given for the rejection, which violates the principle that administrative orders must be supported by valid reasons.

?Citing the Supreme Court's judgments, the court reiterated that an order must include reasons to be valid. As the impugned orders lacked this, they were quashed. The court remanded the matter to the appellate authority for a fresh hearing and directed them to issue a reasoned order within three months, providing the petitioner with an opportunity to be heard.

CA. Sharma Praveen

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