2024 (10) TMI 1531 - HC - GST

Petition filed against the rejection order passed by the respondent - HELD THAT - In the present case, it appears that the petitioner has made the pre-deposit for filing the appeal on 13.03.2024. Thereafter, the appeal was filed manually by the petitioner on 22.03.2024, which was well within the period of limitation. However, the said appeal was rejected by the respondent vide order dated 26.07.2024 stating that the appeal has to be filed only through online portal. In the meantime, the time limit for filing the appeal was expired, due to which, when the petitioner made an attempt to file an appeal through online portal, the same was not accepted by the portal on the aspect of limitation. Further, it appears that pursuant to the initial assessment order, the admitted tax amount was also paid by the petitioner on 04.03.2024. When such being the case, this Court is of the view that the justice has to be rendered to the petitioner by providing an opportunity to present their case before the concerned Authority and the matter has to be adjudicated on merits. Therefore, in the interest of justice, this Court is inclined to set aside the impugned order passed by the respondent dated 26.07.2024. The impugned order passed by the respondent dated 26.07.2024 is set aside - Appellate Authority/respondent is directed to take the appeal, which was filed manually by the petitioner on 22.03.2024, on record and pass appropriate orders on merits and in accordance with law, after providing an sufficient opportunity to the petitioner, within a period of 6 months from the date of receipt of copy of this order - the writ petition is disposed off.

Summary

The writ petition challenges an order rejecting an appeal filed manually instead of online. The court sets aside the rejection order and directs the respondent to consider the appeal filed by the petitioner within 6 months.