2023 (6) TMI 830 - HC - GST

Condonation of delay in filing the appeal before the First Appellate authority - writ petition filed after the period of limitation for filing the appeal that too beyond the condonable period - SCN was not uploaded on the portal and Petioner was not aware of the same - order passed under Section 74 of the Act on the ground of violation of principles of natural justice - HELD THAT - Considering the peculiar facts and circumstances of the case, liberty can be granted to the appellant to file a statutory appeal, more so when certain sums of money have already been recovered by the department from the electronic cash ledger. In the result the appeals are disposed of by directing the appellant to file a statutory appeal before the first appellate authority and if the same is filed within a period of 15 days from the date of receipt of the server copy of this order, the appeals shall be entertained without rejecting the same on the ground of limitation.

Summary

Issues involved:
The appeal against the order passed under Section 74 of the WBGST Act, 2017, dismissal of writ petition by the Single Bench, violation of principles of natural justice in the order, show cause notice discrepancies, recovery notices issued, contention regarding information provided to the assessee by the State.

Violation of Principles of Natural Justice:
The appellant contended that the show cause notice was uploaded in a different portal, lacking particulars, and the initiation of proceedings was not in accordance with the law. Despite the orders being passed in March 2022, recovery notices were issued only in March 2023. The Writ Court dismissed the petition, allowing the appellant to pursue the statutory remedy under the Act, mainly on the grounds of the violation of natural justice principles.

Contention and Response by State:
The State's counsel argued that all necessary information was indeed provided to the assessee, contradicting the appellant's claim of lack of information regarding the show cause notice. The State vehemently contended that the submission made by the appellant's advocate was incorrect, asserting that the necessary information was adequately communicated to the assessee.

Court's Decision and Directions:
Considering the peculiar facts and circumstances of the case, the Court granted liberty to the appellant to file a statutory appeal. The appeals were disposed of by directing the appellant to file the statutory appeal within 15 days from the receipt of the order copy. The pre-deposit amounts required from the appellant were to be adjusted from the amount already recovered, with the balance amount subject to the orders of the appellate authority. If the statutory appeal is filed within the stipulated period, the attachment of the appellant's bank account would be lifted. The appellant was also granted the right to raise all the grounds mentioned in the writ petition during the appeal process.