2023 (8) TMI 971 - HC - GST

Time Limitation - appeal rejected on the ground that it is beyond the period of limitation - HELD THAT - It is seen from the records that the order passed by the first respondent cannot be questioned as the appeal has been filed belatedly - At the same time, it is evident that the Assessment order was hosted in the website on 05.07.2022 but the petitioner was unaware of the same. The petitioner was issued with reminder notice on 09.11.2022 and on 19.01.2023 asking the petitioner to file a reply to the Show Cause Notice bearing Ref.No.210911200007261 dated 18.02.2022 - the Court is inclined to condone the delay in filing the appeal by the directing the first respondent to dispose of the appeal of the petitioner on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues Involved: Appeal against order of second respondent dated 29.06.2022, delay in filing appeal, condonation of delay, balancing interests of parties.

Judgment Summary:

Issue 1: Appeal against order of second respondent
The petitioner filed an appeal against the order of the second respondent dated 29.06.2022, which was hosted on the website on 05.07.2022. However, the petitioner was unaware of the passing of the assessment order. Subsequently, reminder notices were sent to the petitioner to respond to the Show Cause Notice and appear for a personal hearing.

Issue 2: Delay in filing appeal
The petitioner filed an appeal before the first respondent beyond the period of limitation, leading to its rejection. The first respondent held that the appeal was filed 89 days after the condonable limit, making it ineligible for consideration under the TNGST Act, 2017.

Issue 3: Condonation of delay
The Appellate Commissioner, in the judgment, emphasized the provisions of Section 107(4) of the TNGST Act, 2017, which allows for a further period of one month for filing an appeal if prevented by sufficient cause. However, in this case, the appeal was filed well beyond the condonable limit, leading to its dismissal.

Issue 4: Balancing interests of parties
The Court, considering the circumstances, decided to condone the delay in filing the appeal. It directed the first respondent to dispose of the appeal on merits and in accordance with the law within four weeks from the date of receipt of the court's order. The petitioner will be given an opportunity to be heard before the final decision is made.

In conclusion, the Writ Petition was disposed of with the above observations, with no costs incurred. The connected Writ Miscellaneous Petition was closed accordingly.