2024 (8) TMI 639 - HC - GST

Rejection of appeal on the ground that the said appeal was barred by limitation - time limitation - HELD THAT - In this case it would appear, although the appeal was filed beyond the time prescribed, however, explanation had been afforded by the petitioners. The appellate authority appears to have ignored such explanation and proceeded to reject the appeal on the ground of limitation. The appellate authority ought to have in the given facts taken note of the explanation given by the petitioners, especially in view of the judgement delivered by the Hon ble Division Bench of this Court in the case of S.K. CHAKRABORTY SONS VERSUS UNION OF INDIA ORS. 2023 (12) TMI 290 - CALCUTTA HIGH COURT . The petitioners have been able to sufficiently explain the delay in filing the appeal. In view thereof, while condoning the delay for filing the appeal beyond the time prescribed, it is directed that the appellate authority to hear out and dispose of the appeal on merits as expeditiously as possible preferably within a period of eight weeks from the date of communication of this order. The order passed by the appellate authority dated 24th May, 2024 is set aside - the writ petition is disposed of.

Summary

The High Court of Calcutta allowed the writ petition filed by the petitioners against the rejection of their appeal under Section 107 of the WBGST/CGST Act, 2017. The appellate authority had rejected the appeal on the ground of limitation, but the court found that the petitioners had provided a valid explanation for the delay. The court directed the appellate authority to hear and dispose of the appeal on merits within eight weeks. The order of the appellate authority dated 24th May, 2024 was set aside.