2024 (6) TMI 746 - HC - GST

Rejection of petitioner's appeal due to delay in filing - petitioner has filed the appeal before the second respondent, 14 days after the limitation expired for filing the appeal - HELD THAT - Considering the fact that the delay is only a marginal delay, though beyond the statutory period of limitation, this Court is of the view that the impugned order is set aside and the matter is remitted back to the Appellate Commissioner to dispose of the same on merits and in accordance with law, subject to the petitioner depositing additionally 20% of the disputed tax over and above 10% is as contemplated under Section 107 of the respective GST enactments. Since the impugned order is quashed, the third respondent is directed to issue suitable directions to the Tamil Nad Mercantile Bank Ltd. to de-freeze the account of the petitioner, after deducting 20% from the petitioner's account towards pre-deposit. Petition allowed.

Summary

Issues involved: Appeal against rejection of appeal due to delay in filing u/s limitation period.

The petitioner filed an appeal before the second respondent 14 days after the limitation expired, leading to rejection by the Appellate Commissioner. The petitioner argued for an opportunity due to marginal delay, emphasizing a clear case on merits. The Additional Government Pleader contended that the writ petition and appeal beyond the statutory period were not maintainable, citing relevant legal precedents. The court, after considering submissions, set aside the impugned order and remitted the matter back to the Appellate Commissioner for disposal on merits, with a condition for the petitioner to deposit additional tax as per Section 107 of GST enactments. The Appellate Commissioner was directed to dispose of the appeal within three months without reference to limitation, and the third respondent was instructed to de-freeze the petitioner's account after deducting the required amount.