2023 (11) TMI 509 - HC - GST

Maintainability of appeal- appeal dismissed on the ground of limitation - HELD THAT - In the present case, it prima facie appears that the appeal was preferred after a delay of about 50 days. In view of the observation made by the Hon ble Division Bench in Kajal Dutta. Versus Assistant Commissioner of State Tax, Suri Charge Ors. 2023 (1) TMI 1097 - CALCUTTA HIGH COURT , this Court is inclined to hold that the appellate authority be directed to reconsider the appeal on merits upon condoning the delay in preferring the same and upon affording reasonable opportunity of hearing to the petitioner. Accordingly, the order passed by the appellate authority being the Joint Commissioner of Revenue, Raiganj Circle, Raiganj on 15th February, 2023 is set aside - the writ petition is disposed of directing the 2nd respondent herein to reconsider the appeal preferred by the petitioner on merits upon affording reasonable opportunity of hearing to all the interested persons including the petitioner and pass a reasoned order within one month from the date of communication of this order, in accordance with law.

Summary

Issues:
The judgment involves the dismissal of an appeal by the appellate authority on the ground of limitation, leading to a writ petition being filed to challenge the said order.

The consignment belonging to the petitioner was intercepted and detained by the revenue in Siliguri town, resulting in the petitioner being directed to appear before the appropriate authority and produce books of accounts for the specified periods. Subsequently, a penalty was levied on the petitioner, which was challenged in an appeal along with an application for condonation of delay.

The appeal preferred by the petitioner was dismissed solely on the ground of limitation, without considering the merits of the petitioner's case. The show-cause notice highlighted the delay in filing the appeal beyond the prescribed time limit, leading to the dismissal of the appeal.

The High Court referred to a previous decision by a Division Bench regarding the time limit for preferring an appeal under the GST Act. The court emphasized the importance of the appellate remedy and the discretion available to examine factual circumstances. In the present case, the court decided to set aside the order of the appellate authority and directed a reconsideration of the appeal on merits after condoning the delay.

The judgment directed the appellate authority to reconsider the appeal on merits, affording a reasonable opportunity of hearing to all interested persons, including the petitioner. The authority was instructed to pass a reasoned order within a specified timeframe, in accordance with the law. The decision taken by the authority was required to be communicated to the petitioner promptly.

The writ petition was disposed of with the above observations and directions, with no order as to costs. Since no affidavit had been called for, the allegations in the writ petition were deemed not to have been admitted. An urgent certified website copy of the order was to be provided to the parties upon compliance with formalities.