2024 (6) TMI 1091 - HC - GST

Challenge to original as well as appellate order - appeal was rejected on the ground that it was presented beyond the condonable period under sub-section 4 of Section 107 of applicable GST enactments - HELD THAT - On perusal of the appellate order dated 01.03.2024, it is evident that the petitioner filed the appeal on 28.12.2023 and the 30 day period expired on 08.12.2023. Since the delay beyond the condonable period is only 20 days, the interest of justice warrants that the petitioner's appeal be considered and disposed of on merits. The appellate order dated 01.03.2024 is set aside and the matter is remanded to the appellate authority. If the petitioner re-presents the appeal within 10 days from the date of receipt of a copy of this order, the appellate authority is directed to receive and dispose of the same on merits without going into the question of limitation - petition disposed off by way of remand.

Summary

Issues:
1. Challenge to an order dated 08.08.2023 in W.P.No.13411 of 2024.
2. Challenge to an appellate order dated 01.03.2024 in W.P.No.13414 of 2024.

Analysis:
In the case at hand, the petitioner challenged an order dated 08.08.2023 in W.P.No.13411 of 2024, and an appellate order dated 01.03.2024 in W.P.No.13414 of 2024. The petitioner's appeal against the order dated 08.08.2023 was rejected on the grounds of being presented beyond the condonable period under sub-section 4 of Section 107 of applicable GST enactments. The appeal was filed on 28.12.2023, which exceeded the condonable period by only 20 days. The petitioner sought the Court's intervention in this matter, emphasizing the minimal delay.

The learned Government Advocate for the respondents accepted notice and argued that since the petitioner chose to file a statutory appeal, the writ petition should not be entertained. Upon examining the appellate order dated 01.03.2024, it was noted that the petitioner filed the appeal on 28.12.2023, with the 30-day period expiring on 08.12.2023. Given that the delay was only 20 days beyond the condonable period, it was deemed necessary in the interest of justice to consider and dispose of the petitioner's appeal on its merits.

Consequently, the appellate order dated 01.03.2024 was set aside, and the matter was remanded to the appellate authority. The petitioner was directed to re-present the appeal within 10 days from receiving a copy of the order. The appellate authority was instructed to receive and adjudicate the appeal on its merits without delving into the question of limitation. As a result of remanding W.P.No.13414 of 2024, W.P.No.13411 of 2024 was closed, along with the associated W.M.P.Nos.14568 & 14570 of 2024. No costs were awarded in this decision.