2024 (7) TMI 1097 - HC - GST

Condonation of delay in filing appeal - it is submitted that appellate authority rejected the appeal because such appeal was presented 29 days beyond the condonable period - mismatch between the petitioner's GSTR 1 and GSTR 3B returns - HELD THAT - On perusal of the impugned appellate order, it is clear that the appeal was rejected because it was presented 29 days beyond the condonable period under Section 107 of the applicable GST statutes. In the appeal, the petitioner stated that he was unable to file the appeal in time because the order was uploaded on the portal and he came to know about the order only on 08.03.2024. The period of delay is only 29 days beyond the condonable period. When the above facts and circumstances are considered cumulatively, it is just and appropriate that the appellate authority be directed to consider and dispose of such appeal on merits. The matter is remanded to the appellate authority. Subject to the condition that the petitioner re-presents the appeal within ten days from the date of receipt of a copy of this order, the appellate authority is directed to receive and dispose of such appeal on merits without going into the question of limitation - Petition disposed off by way of remand.

Summary

Issues:
Challenge to order in original dated 23.04.2024 based on rejection of appeal solely on the ground of limitation.

Analysis:
The writ petition challenges an order in original dated 23.04.2024 issued by the first respondent, which was based on the rejection of the petitioner's appeal by the appellate authority solely on the ground of limitation. The appeal was in response to an order in original dated 10.10.2023 issued by the second respondent confirming a tax proposal due to a mismatch between the petitioner's GSTR 1 and GSTR 3B returns. The petitioner contended that the mismatch had been rectified before the order in original was issued and requested an opportunity to explain the situation satisfactorily.

Legal Grounds:
The rejection of the appeal by the appellate authority was primarily due to the appeal being presented 29 days beyond the condonable period specified under Section 107 of the relevant GST statutes. The petitioner had explained the delay by stating that they were unable to file the appeal in time as they only became aware of the order when it was uploaded on the portal on 08.03.2024. The delay of 29 days beyond the condonable period was considered within reason, leading to the conclusion that the appellate authority should review and decide on the appeal based on its merits.

Judgment:
In light of the circumstances, the High Court set aside the impugned order dated 23.04.2024 and remanded the matter to the appellate authority. The petitioner was directed to re-present the appeal within ten days from receiving a copy of the court's order. The appellate authority was instructed to consider and dispose of the appeal on its merits without delving into the question of limitation. The writ petition was disposed of under these terms, with no costs incurred, and related motions were closed accordingly.