2024 (8) TMI 68 - HC - GST

Violation of principles of natural justice - No opportunity of personal hearing provided as per Section 75(4) of GST Act, 2017 - time limitation - appeal could not be filed in time - HELD THAT - In the peculiar facts of this case, as the petitioner s Chartered Accountant, met with an accident, during the period of limitation for preferring an appeal, we deem it appropriate to permit the petitioner to file an appeal before the appellate authority within fifteen days from today. If the appeal is preferred within the aforesaid time, the appellate authority shall consider and decide it on merits and shall not throw it over board on the ground of delay. The Writ Petition is accordingly disposed of.

Summary

The petition was against an Order-in-Original dated 14.09.2023. The petitioner argued for a personal hearing based on Section 75(4) of the GST Act, 2017 and cited a judgment from the Madras High Court. The petitioner's Chartered Accountant's accident caused delay in filing an appeal. The court allowed the petitioner to file an appeal within fifteen days. The petition was disposed of without costs.