2023 (2) TMI 544 - HC - GST

Rejection of petitioner s appeal on the ground of delay in submission of Appeal - time limitation - HELD THAT - Section 107 of The West Bengal Goods and Services Tax Act, 2017 deals with Appeals to Appellate Authority. Under Section 107(1), any person aggrieved by an order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may file an appeal before the prescribed Appellate Authority within three months from the date on which the decision is communicated to such person. Sub-section (4) of Section 107 authorizes the Appellate Authority to allow the appeal to be presented within a further period of one month after the expiry of 3/6 months if the Appellate Authority is satisfied that the appellant was prevented from presenting the appeal within the aforesaid time period by sufficient cause. In the present case, there has been a delay of 36 days after three months one month. The petitioner, through learned counsel, claims to have been ignorant of the statutory time period framed under the 2017 Act - Upon hearing learned counsel and considering the power of the Appellate Authority to extend the time period albeit within three one month as well as the negligible period of delay, this court is of the view that the Appellate Authority should be directed to allow admission of the appeal on merits subject to the petitioner taking steps in terms of the Appeal by 11th January, 2023. Application disposed off.

Summary

Issues: Delay in filing appeal before the Appellate Authority under Section 107 of The West Bengal Goods and Services Tax Act, 2017.

In this case, the petitioner challenged an order of the Appellate Authority dated 29.08.2022, which rejected the petitioner's appeal due to a delay in submission. The relevant law, Section 107 of The West Bengal Goods and Services Tax Act, 2017, allows appeals to be filed within three months from the date of the communicated decision, with a provision for a further one-month extension in certain circumstances. The petitioner, represented by counsel, claimed ignorance of the statutory time period. The court noted a delay of 36 days beyond the prescribed period and considered the power of the Appellate Authority to extend the time limit. Despite the delay, the court directed the Appellate Authority to allow the appeal on merits, provided the petitioner took necessary steps by a specified date. The court clarified that it did not assess the merits of the case, leaving it to the Appellate Authority to decide based on facts and law. The petition was disposed of accordingly.

This judgment highlights the importance of adhering to statutory time limits for filing appeals under tax laws. It underscores the discretion of the Appellate Authority to extend time in cases of sufficient cause, emphasizing the need for parties to be aware of and comply with legal timelines. The court's decision to grant relief despite the delay showcases a balance between procedural requirements and substantive justice, ensuring that the petitioner's appeal is considered on its merits. The judgment serves as a reminder for parties to diligently follow procedural rules while also recognizing the courts' role in upholding fairness and due process in legal proceedings.