2024 (3) TMI 271 - HC - GST

Maintainability of appeal - rejection solely on the ground of limitation - HELD THAT - The appeals are restored on the file of the Appellate Authority. Liberty is granted to the petitioner to file an application seeking condonation of delay within a period of two weeks from today. On such an application being filed, the Appellate Authority shall consider the application seeking condonation of delay in accordance with law without being influenced by anything stated in this order. Petition disposed off.

Summary

Issues involved: Impugning orders in original solely on the ground of limitation, challenge of common order in three appeals, condonation of delay in filing appeals.

Impugning orders in original: The petitioner challenged three orders in original dated 28.07.2022, which were rejected on the ground of limitation. The petitioner filed one Writ Petition against an order in appeal passed in all three appeals. The petitioner sought to challenge all three orders in appeal as they were common, and additional court fees were directed to be filed for the two additional challenges.

Condonation of delay: The petitioner claimed to have become aware of the orders passed on 28.07.2022 only on 28.08.2022 when they were uploaded online. However, the respondent disputed this, stating that the orders were uploaded immediately on the same day they were passed. The petitioner argued that even if the date of uploading was considered as 28.08.2022, the appeals were within time. Requesting an opportunity to file an application seeking condonation of delay, the petitioner's plea was accepted. Consequently, all three orders in appeals were set aside, appeals restored, and liberty granted to file the condonation application within two weeks.

Disposition: The Court clarified that it did not comment on the merits of the contentions or the sufficiency of reasons for condonation of delay. The petition was disposed of accordingly.