2021 (4) TMI 140 - HC - GST

Seeking to file appeal - appeal could not be filed as the record of the petitioner is lying seized - HELD THAT - The petitioner to file appeal(s) for the relevant assessment years before the appellate authority in accordance with law expeditiously preferably within a period of two weeks from today. In case the petitioner finds any difficulty in filing the effective appeal for want of some information, the petitioner may move an application to the appellate authority who will consider the same and, if necessary, provide the necessary information to enable the petitioner to supplement his appeal. Application allowed.

Summary

Issues:
1. Appeal process through online submission with technical glitches.
2. Issuance of demand notices under Jammu & Kashmir SGST Act, 2017.
3. Seizure of petitioner's record affecting the appeal filing process.
4. Permission granted to file appeals for relevant assessment years.

Analysis:

1. Appeal Process through Online Submission:
The petitioner, an agency, faced challenges in filing appeals online due to technical glitches, preventing them from availing the remedy of appeal against assessment orders for the financial years 2017-18 to 2020-2021. The learned counsel highlighted the provision for appeal but expressed difficulties in online submission, leading to the issuance of demand notices under Section 73 of Jammu & Kashmir SGST Act, 2017.

2. Issuance of Demand Notices:
Despite the technical issues faced by the petitioner in filing appeals, the Advocate General acknowledged the situation and assured that if the petitioner files the appeal(s) within a reasonable time, they would be considered on merits. The petitioner's contention regarding the necessity of seized records for an effective appeal was disputed by the Advocate General, emphasizing the importance of timely appeal submission.

3. Seizure of Petitioner's Record:
The petitioner raised concerns about the seizure of their records affecting the appeal filing process. However, the Advocate General did not accept this contention, indicating that the petitioner should proceed with filing appeals expeditiously, even if faced with difficulties in obtaining specific information necessary for the appeal process.

4. Permission Granted for Filing Appeals:
Considering the facts and circumstances presented, the Court permitted the petitioner to file appeals for the relevant assessment years before the appellate authority in accordance with the law. The petitioner was directed to submit the appeals within two weeks, with the option to request necessary information from the appellate authority to supplement the appeal. The appellate authority was instructed to decide on the appeals expeditiously, preferably within three months from the appeal submission or supplementation, ensuring that the appeals are considered on merits without dismissal on grounds of delay if filed within the specified period.

This comprehensive analysis of the judgment addresses the issues related to the appeal process, demand notices, record seizure, and the permission granted for filing appeals, providing a detailed understanding of the legal proceedings and outcomes.