2023 (10) TMI 1289 - HC - GST

Condonation of delay in filing appeal - appeal of the petitioner has been dismissed on the ground of limitation by taking the date of order under challenge as the date of communication - HELD THAT - The appeal preferred by the petitioner on 13/14.04.2023 was within limitation as the date of communication of the order was 22.03.2023, when the petitioner for the first time became aware of the order dated 03.12.2021, but the respondent no. 2 arbitrarily dismissed the appeal as barred by time - Matter requires consideration. List as fresh on 11.09.2023. Both the appeals to be heard together.

Summary

Issues involved:
The issue involves challenging an order dismissing an appeal on the ground of limitation due to the date of communication being considered as the date of the order under challenge.

Summary:
The petitioner filed a writ petition challenging the dismissal of their appeal based on the order dated 31.05.2023, deemed to be communicated on the same date. The petitioner argued that the order dated 03.12.2021 was not communicated or served upon them. The petitioner contended that mere availability of the order on the portal does not constitute communication, as per the provisions of section 169 of the GST Act. The petitioner highlighted the distinction between "communicated" and "served" as used in different sections of the GST Act. The petitioner asserted that the appeal filed on 13/14.04.2023 was within the limitation period, as the date of communication was 22.03.2023, when they first became aware of the order dated 03.12.2021. The court found the matter deserving consideration and directed the respondents to file a counter affidavit explaining the deeming service under specific clauses of section 169 of the GST Act. The case was scheduled for further hearing on 11.09.2023, with a stay on coercive actions against the petitioner if 50% of the disputed tax amount was deposited within two weeks, allowing adjustment of any previous deposits.