9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 917 - HC - GSTMaintainability of appeal - time limitation - appeal dismissed on the ground that the certified copy of the impugned order challenged therein was not filed in time in accordance with Rule 108 (3) of the WBGST Rules 2017 - HELD THAT - In view of the order passed by the Hon ble Apex Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (11) TMI 387 - SC ORDER , the relevant period was excluded in computing limitation period for filing an appeal. The petitioner is entitled to get the benefit of the same as the relevant period is covered by the time period referred to in the order passed by the Hon ble Court. The delay in filing the certified copy is condoned, and the respondent nos. 3 and 4 are direced to consider the appeal preferred by the petitioner under the WBGST Act afresh on merits - the writ application is disposed of.
Issues:
Challenge to order under WBGST Act based on limitation period exclusion. Analysis: The judgment deals with an application challenging an order passed under Section 74 of the WBGST Act. The petitioner's appeal was dismissed due to the late filing of the certified copy of the impugned order, as per Rule 108(3) of the WBGST Rules 2017. However, a Special Bench of the Hon'ble Apex Court had excluded the period from 15.03.2020 till 02.10.2021 for computing periods of limitation. The petitioner argued that the relevant period fell within this exclusion and the rejection of the appeal based on limitation was erroneous. The respondent contended that the period excluded by the Hon'ble Apex Court should have been considered in dealing with the appeal under the WBGST Act. The Hon'ble Judge, after hearing both parties, noted that the relevant period was indeed excluded for filing an appeal as per the order of the Hon'ble Apex Court. Consequently, the petitioner was entitled to benefit from this exclusion, and the impugned order was set aside. The delay in filing the certified copy was condoned, and the respondent was directed to reconsider the appeal on its merits under the WBGST Act. In conclusion, the judgment sets aside the impugned order, condones the delay in filing the certified copy, and instructs the respondents to reevaluate the petitioner's appeal under the WBGST Act. The decision was made in the interest of justice, ensuring the petitioner receives a fair opportunity to present their case.
|
