2023 (10) TMI 1331 - HC - GST

Condonation of delay of 59 days in filing appeal - HELD THAT - The impugned order dated 12th December, 2022 passed by Respondent No. 3 is certainly bereft of any reasons. Respondent No. 3 has not considered the written submissions filed by the Petitioner dated 14th November, 2022 and 24th November, 2022 and the form in which the Appeal is filed, wherein it was specifically pleaded that the limitation would start from 28th August, 2022, that is the date of the petitioner receiving knowledge of the passing of O-I-O. In our view, Respondent No. 3 Appellate Authority ought to have considered the submissions of the Petitioner on this issue and ought to have given his reasons in the impugned order while deciding the limitation issue. There is no consideration of these submissions by Respondent No. 3 in the impugned order. The impugned order suffers from infirmity and therefore, requires to be quashed and set aside - Petition disposed off.

Summary

Issues involved:
The challenge to an order passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 on the grounds of delay in filing the Appeal.

Comprehensive Details of the Judgment:

Issue 1: Delay in filing the Appeal
The Petitioner challenged an order dated 12th December, 2022, passed by the Appellate Authority under Section 107 of the CGST Act, dismissing the Appeal as delayed by 59 days. The Petitioner contended that they were not informed about the Order In Original (O-I-O) dated 28th April, 2022, and only became aware of it upon receiving a recovery notice on 20th August, 2022. The Petitioner filed the Appeal on 26th September, 2022, within the 3-month period as per Section 107 of the CGST Act, arguing that there was no delay. The Respondent, however, claimed that the O-I-O was served and the limitation period should start from the date of uploading the order. The High Court found that the impugned order lacked reasons and did not consider the Petitioner's submissions regarding the starting point of limitation. As a result, the Court quashed the order and directed the Appellate Authority to give a personal hearing to the Petitioner, consider all submissions, and pass a speaking order addressing the limitation issue before adjudicating on the merits of the case.

Conclusion:
The High Court quashed the order dated 12th December, 2022, and restored the Appeal to the Appellate Authority for reconsideration with specific directions to address the issue of limitation and provide a speaking order.