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2023 (3) TMI 568 - HC - GSTCondonation of delay in filing an appeal before the appellate authority - Section 107(4) of GST - Seizure of goods alongwith the vehicle - expiry mismatch of E-way bill with tax invoice HELD THAT - The writ petition should be disposed of setting aside the impugned order dated 14.10.2022. The impugned order passed by the appellate authority do not disclose the reasons as to how the said appeal is barred by limitation. The respondent authority ought to have passed a speaking order by computing the limitation in the light of Section 107(4) of the GST Act. The matter is remanded back for consideration. The petition is disposed off.
Issues involved: Appeal against dismissal of appeal by appellate authority u/s 107(4) of CGST Act for delay in filing appeal.
Summary: The petitioner, a sole proprietorship firm engaged in the sale of glasses, had its goods and vehicle seized by the respondent authorities due to an expiry mismatch of E-way bill with tax invoice. The petitioner sought provisional release of goods and vehicle, which was granted. Subsequently, a final order u/s 138 of CGST Act was passed on 27.09.2019, leading to the petitioner filing an appeal that was dismissed by the appellate authority citing delay in filing the appeal beyond the prescribed period under Section 107(4) of the CGST Act. The petitioner argued that Section 107 of the CGST Act allows for an appeal to be filed within three months, extendable up to seven months by the appellate authority. Due to the global impact of the Corona Virus outbreak, the appeal was filed on 29.10.2021, within the extended limitation period granted by the Hon'ble Supreme Court up to 28.02.2022. On the other hand, the respondent contended that the limitation period for filing the appeal ended on 30.01.2020, before the exemptions granted by the Supreme Court from 15.03.2020 to 28.02.2022 came into effect. The respondent also highlighted the lack of application for condonation before the appellate authority. The court observed that the impugned order by the appellate authority did not provide reasons for considering the appeal as time-barred and failed to exercise the power granted u/s 107(4) of the GST Act. Consequently, the court set aside the impugned order dated 14.10.2022 and remanded the matter back for proper consideration in accordance with the provisions of the Act.
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