2023 (5) TMI 1420 - HC - GST

Rejection of appeal filed by the petitioner challenging the Assessment Order on the main ground that the appeal was filed beyond the condonable period - time limitation - HELD THAT - The Assessment Order shows that it was passed by the 1st respondent on 30.06.2022. Then a perusal of the copy of the discharge summary issued by M/s Ramesh Cardiac and Multispeciality Hospital filed along with material papers shows that the petitioner was admitted in the said hospital on 24th August 2022 and after undergoing coronary artery bypass grafting surgery he was discharged on 12th September 2022. The petitioner would submit that the petitioner received the copy of the Assessment Order on 01.07.2022. Having regard to these facts particularly that the petitioner underwent a major surgery and though he was discharged on 12th September 2022 it would take considerable period for him to stabilize and pursue the regular business activities it is noticed that the delay is not wanton but the circumstances beyond the control of the petitioner. Therefore the petitioner shall be given an opportunity to file the appeal and contest the original Assessment Order. Conclusion - The delay of 60 days in filing the appeal is condoned exercising the plenary powers under Article 226 of the Constitution of India and the matter is remitted back to the 2nd respondent with a direction to register the appeal and after hearing both parties pass appropriate order expeditiously. Petition allowed by way of remand.

Summary

The Andhra Pradesh High Court, presided over by Hon'ble Justices U. Durga Prasad Rao and T. Mallikarjuna Rao, addressed a writ petition challenging the rejection of an appeal by the 2nd respondent due to it being filed beyond the condonable period. The appeal contested an Assessment Order dated 30.06.2022 issued by the 1st respondent.

The petitioner, represented by counsel M.V.J.K. Kumar, argued that the delay in filing the appeal was due to undergoing coronary artery bypass surgery from 24th August to 12th September 2022, supported by a discharge summary from Dr. Ramesh Cardiac and Multispeciality Hospital. The petitioner received the Assessment Order on 01.07.2022.

The Court found the delay excusable, noting it was due to circumstances beyond the petitioner's control, particularly the major surgery and recovery period. Exercising its plenary powers under Article 226 of the Constitution of India, the Court allowed the writ petition, condoning the 60-day delay. The matter was remitted back to the 2nd respondent with instructions to register the appeal and proceed expeditiously. No costs were imposed, and any pending miscellaneous petitions were closed.