In any case, the appeal of the petitioner could not have been dismissed on the ground that he filed a defective copy of the order passed by the adjudicating authority. The proceedings are placed back before the Superintendent for fresh consideration and disposed of in accordance with law.
Section 107 of the CGST Act — Appeal –-- The petitioner challenged the appellate authority order and submitted that the respondent issued a notice on 13th May, 2019. Thereafter, the respondent passed an order dated 4th October, 2019 and demanded the tax with penalty and interest. The petitioner challenged this order before the appellate authority. The Appellate authority dismissed the appeal by impugned order dated 01.02.2021 on the ground that the petitioner failed to file certified copy of the order passed by the adjudicating authority. The counsel for the petitioner submitted that if there was any defect in supplying the copy, it was not within the powers of the petitioner to have it corrected. In any case, the appeal of the petitioner could not have been dismissed on the ground that he filed a defective copy. The court observed that the respondent has proceeded on the basis that the petitioner had failed to reply to his SCN when the petitioner had actually filed the reply.
Held that:- The Hon’ble High Court set aside the order dated 4th October, 2019 and the appellate order dated 01.02.2021 and directed the respondent to pass a fresh order after considering the reply of the petitioner.