2023 (3) TMI 1360 - HC - GST

Condonation of delay in filing petition - present petition under Article 226 of the Constitution of India has been filed after a delay of more than 2 years - detention of goods alongwith vehicle - vehicle number not mentioned on E-way bill - HELD THAT - The appellate authority after considering the order passed by the adjudicating authority had noted that the appellant did not file any document/evidence to show that on e-bill vehicle number was mentioned. Once the papers were not in accordance with the provisions of Act, 2017 and rules made thereunder, the adjudicating authority has proceeded to assess the tax and imposed penalty. The appellate authority did not find any error on law or facts. Sri H.N. Tiwari, learned counsel appearing for the petitioner submits that because of spread of COVID-19 the petitioner did not appear before the appellate authority. However, there is no explanation coming in the present petition regarding delay of more than two years. The only ground, which has been taken in the present petition, regarding delay and laches is the petitioner did not get copy of the impugned order - However, this ground falls on the ground by perusing the impugned order. After the impugned order was passed, a copy of order was sent to the Additional Commissioner- Grade 1, Assistant Commissioner and the petitioner. Moreover, it was the duty of the petitioner to find out what happened in the appeal which had been instituted by him. This petition is liable to the dismissed on the ground of delay itself - Petition dismissed.

Summary

Issues:
The issues involved in the judgment are impugning an order passed by the Additional Commissioner Grade-2 (Appeal) under Section 129(3) of the U.P. Goods and Services Tax Act, 2017 for assessment year 2017-18.

Impugned Order and Background:
The adjudicating authority had imposed tax and penalty on the petitioner for not mentioning the vehicle number in the e-bill, after checking a vehicle carrying goods of M/s Naulakha Industries. The petitioner filed an appeal against this order, but failed to appear and prosecute the appeal, leading to an ex parte decision by the appellate authority.

Delay in Filing Petition:
The present petition under Article 226 of the Constitution of India was filed after a delay of more than two years. The petitioner cited the spread of COVID-19 as the reason for non-appearance before the appellate authority. However, the court found no valid explanation for the delay, as the petitioner had received a copy of the impugned order and was expected to stay informed about the appeal proceedings.

Court's Decision:
The appellate authority upheld the adjudicating authority's decision, stating that the appellant failed to provide any evidence showing the vehicle number was mentioned in the e-bill. The court, after considering the delay in filing the petition and lack of merit, dismissed the petition both on grounds of delay and on merit, finding no substance in the writ petition.

Conclusion:
The High Court dismissed the petition under Article 226 of the Constitution of India, citing delay in filing and lack of merit in the petitioner's claims. The court upheld the decision of the appellate authority, emphasizing the importance of complying with the provisions of the U.P. Goods and Services Tax Act, 2017.