HEENA METAL PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
K.R. Shriram, Justice & Jitender Jain, Justice
HEENA METAL PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 26025 of 2024 dated 21.08.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Matter remanded back
Dismissal of Appeal for Non-Submission of Board Resolution – The Petitioner challenged appellate order dated March 22, 2024 and order dated May 7, 2024 rejecting miscellaneous application – Appeal was dismissed solely for non-filing of Board Resolution authorizing Director who signed the appeal – Held that: The Petitioner was never called upon to submit Board Resolution – Following earlier judgment in W.P. No. 11298 of 2024, where similar facts existed, Court held that Appellate Authority ought to have verified from GST portal or sought clarification before dismissal – Impugned appellate order and rejection of miscellaneous application quashed – Matter remanded for de novo consideration – Appellate Authority directed to grant personal hearing with at least 5 working days’ notice and issue a reasoned order – Any judgments relied upon must be communicated in advance – Appeal to be decided by Nov 30, 2024 – No comments on merits – All rights and contentions of parties preserved – Writ petition disposed.
Represented By:
Counsel for the Petitioner: Kumar Harshvardhan i/by Prasad V. Paranjap
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