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2023 (8) TMI 237 - HC - GSTCondonation of delay of 40 days in filing appeal - petitioner also seeks a direction to the respondent to accept the physical copy of the appeal - HELD THAT - The petitioner appears to be a small-time trader, who has committed defaults in filing the returns and thereafter, has suffered the Assessment Order on 27.02.2023 - The appeal that was filed by the petitioner on 03.07.2023 was beyond the condonable period of thirty days, after the expiry of the first 90 days on 26.06.2023. The Officers acting under the provisions of the GST Acts cannot entertain the appeal beyond the period of limitation and therefore, they have rightly rejected the same. Considering the fact that the petitioner is a small-time trader, who wishes to challenge the order passed on 27.02.2023 by the respondent. The Court is therefore inclined to allow this writ petition by directing the respondent to number the appeal subject to the petitioner depositing a sum of Rs.50,000/- over and above, the amount already deposited by the petitioner towards pre-deposit. On such payment of the aforesaid amount, the delay of 40 days in filing the appeal shall stand condoned - Petition allowed.
Issues involved:
The issues involved in the judgment are the delay in filing an appeal under Section 107 of the respective GST enactments, the refusal of the Office of the Appellate Commissioner to accept the manual copy of the appeal, and the exercise of Court's powers under Article 226 in derogation of the provisions of the GST enactments. Delay in filing appeal: The petitioner received an order under Section 73 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, on 27.02.2023, communicated on the same day. The last date for filing an appeal was 26.05.2023, with a grace period of 30 days. However, the petitioner filed the appeal on 03.07.2023, beyond the condonable period. The Office of the Appellate Commissioner declined to accept the manual copy of the appeal due to the delay. Refusal to accept manual copy: The Office of the Appellate Commissioner refused to accept the manual copy of the appeal, stating that it was filed beyond the condonable period prescribed under Section 107 of the respective GST enactments. The petitioner's appeal was filed on 03.07.2023, which was beyond the 30-day grace period after the initial 90 days for filing the appeal. Exercise of Court's powers under Article 226: The learned Government Advocate for the respondent argued that the writ petition lacked merit and should be dismissed, as the Court's powers under Article 226 cannot be exercised in derogation of the provisions of the GST enactments. The respondent relied on previous decisions of the Court related to Customs and Excise Act, 1998, to support the dismissal of the writ petition. Decision and Order: Considering the petitioner's status as a small-time trader who had defaults in filing returns and suffered an Assessment Order, the Court allowed the writ petition. The Court directed the respondent to number the appeal upon the petitioner depositing an additional sum of Rs.50,000 over and above the pre-deposit amount. With this payment, the delay of 40 days in filing the appeal was condoned, and the Appellate Commissioner was instructed to dispose of the appeal on merits. The writ petition was allowed with no costs.
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