In a batch of writ petitions filed before the Rajasthan High Court to quash an order dated 11-12-2023 passed by the Additional Commissioner, Appellate Authority, Commercial Taxes Department, Rajasthan, while declaring it violative of the principles of natural justice, a Division Bench of Dr. Justice Pushpendra Singh Bhati and Justice Sangeeta Sharma quashed the impugned order and remanded the matter back to be decided by a competent appellate authority.
The petitioner firm submitted that the search and survey proceedings had been initiated in pursuance of the authorization for inspection and search conducted by the Additional Commissioner, Appellate Authority, Commercial Taxes Department, on 06-01-2021 by form GST INS-01 under Section 67(2) of the Rajasthan Goods and Services Tax Act, 2017, read with Rule 139 (1) of the RGST Rules, 2017. Thereafter, a show-cause notice was issued, and an order dated 05-06-2023 was passed against the petitioner firm by the Deputy Commissioner, State Tax, Commercial Taxes Department.
Aggrieved by the said order, the petitioner firm preferred an appeal under Section 107(1) of the RGST Act, which was dismissed by the Appellate Authority, Commercial Taxes Department.
The petitioner submitted that the authorization for inspection and search was issued by the Additional Commissioner in exercise of powers under Section 67 of the RGST Act and that the same officer, in his capacity as Appellate Authority under Section 107 of the Act, presided over and decided the statutory appeal.
The Court quashed and set aside the impugned order passed under Section 107 of the RGST Act and remanded the matter back to the Appellate Authority, directing that the appeal by the petitioner be decided by any competent appellate authority other than the above-mentioned Additional Commissioner. Thus, the petition was disposed of.
Appearances:
For Petitioner(s) – Mr. Akshay Sharma, Mr. Dheeraj Kumar
For Respondent(s) – Ms. Mahi Yadav (AAG), Mr. Manaswia Nakwaal, Mr. Rohan Mittal, Mr. Arnav Singh, Mr. Dhairya Agarwal, Mr. Sandeep Pathak
