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2024 (2) TMI 1205 - HC - GSTCondonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days - HELD THAT - Admittedly the GST appellate tribunal has not been constituted in terms of Sec. 112 of APGST Act 2017 to carry out the matter to the said Tribunal. Therefore, this writ petition can be entertained by this Court. In M/S. NARAYANPET MUNICIPALITY VERSUS THE SUPERINTENDENT OF CENTRAL TAX, THE JOINT COMMISSIONER (APPEALS - I) 2023 (4) TMI 306 - TELANGANA HIGH COURT when GST Registration was cancelled and the same was challenged, the appeal was dismissed by the appellate authority on the sole ground that the appeal was filed beyond the condonable period. In that context, the Division Bench of High Court of Telangana has observed Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, but the delay beyond the extended period of one month cannot be condoned, such a stand taken by respondent No.2 may adversely affect the petitioner - The above decision applies to the case of the petitioner as in the instant case also the sole ground on which the appeal was rejected was because the same was filed beyond the condonable period. In that case the impugned Order challenged in Appeal was the cancellation of Registration. Whereas, in the case on hand, the impugned order under challenge in Appeal is the Assessment Order. However, the principle in the cited decision being the condonation of delay beyond the condonable period, the same can be made applicable to case on hand also. This writ petition is allowed by condoning the entire delay in filing the appeal before the appellate authority on the condition of the petitioner depositing costs of Rs. 20,000/- before the appellate authority within a period of one week from the date of receipt of copy of this Order.
Issues involved:
The petitioner challenged the Assessment Order on grounds of delay in filing the appeal beyond the condonable period. Summary: The petitioner filed an appeal against the Assessment Order, which was rejected due to a delay of 56 days beyond the condonable period. The petitioner cited health reasons for the delay, as he was bedridden due to an injury. The High Court considered previous judgments regarding condonation of delay in similar cases and allowed the writ petition, imposing a condition of depositing costs before the appellate authority for the appeal to be restored and heard on merits. Analysis: The 1st respondent rejected the appeal solely based on the delay in filing, without considering other merits. The absence of the GST Appellate Tribunal allowed the High Court to entertain the writ petition. Previous judgments highlighted the importance of condoning delays beyond the condonable period in cases involving challenges to orders. The High Court applied these principles to the current case, allowing the writ petition on the condition of cost deposition and restoration of the appeal for further proceedings.
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