2025 (3) TMI 366 - HC - GST

Rejection of petitioner s appeal on the ground that the same was barred by time limitation - HELD THAT - Admittedly in this case the petitioner had filed an appeal challenging the order passed under Section 73(9) of the said Act. Simultaneously with the filing of the appeal the petitioner had also made a requisite pre-deposit. As such there is no lack of bona fide on the part of the petitioner in preferring the appeal. It appears that the petitioner had also made a prayer for condonation of delay inter alia claiming that by reasons of lack of proper knowledge of the GST portal there had been delay in filing the appeal. There appears to be a delay of 05 days in filing the appeal. Taking into consideration that the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner and one does not stand to gain by filing a belated appeal in the instant case the appellate authority ought to have appropriately considered the application for condonation of delay filed by the petitioner. The appellate authority however appears to have rejected the appeal on the ground of limitation by inter alia holding that the delay can only be condoned provided the same is filed within the period of one month of the time prescribed - the appellate authority is directed to hear out and dispose of the appeal on merit upon giving an opportunity of hearing to the petitioner within a period of 8 weeks from the date of communication of this order. Petition disposed off.

Summary

The Calcutta High Court considered a writ petition challenging the rejection of an appeal under the Central/West Bengal Goods and Services Tax Act, 2017 due to a delay of five days. The petitioner, a small businessman, sought condonation of the delay citing lack of knowledge of the GST portal. The court found no lack of bona fide on the petitioner's part and criticized the appellate authority for rejecting the appeal solely on the ground of limitation. The court set aside the rejection, condoned the delay, and directed the appellate authority to hear and dispose of the appeal on its merits within 8 weeks. The writ petition was disposed of with no costs awarded.