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2024 (1) TMI 319 - HC - GSTCondonation of delay of 65 days in filing appeal before the appellate authority - sufficient reasond for delay or not - suffered from severe ill-health and could not prefer appeal - HELD THAT - As per Section 107 of the C.G.S.T Act, 2017, the petitioner has to prefer an appeal against the impugned Order passed by the respondent No. 4 before the respondent No. 3 within a period of three months from the date of service of the Order. Petitioner within a period of one month after expiry of three months also can file appeal against the impugned Order by showing the sufficient cause. Since petitioner suffered from several health issues, which is supported by the medical prescriptions filed and huge amount of tax is involved in this matter, the delay in preferring the appeal is condoned by imposing certain terms so as to enable the petitioner to pursue his remedies under law. It is considered apposite to allow the Writ Petition and permit the petitioner to prefer an appeal before the respondent No. 3 within a period of one week from the date of receipt of a copy of this Order subject to the petitioner depositing 20% of the disputed tax - petition allowed.
Issues involved:
The issues involved in the judgment are the legality of an order passed by respondent No. 4, the delay in preferring an appeal under Section 107 of the C.G.S.T Act, 2017, due to health reasons, and the request to condone the delay. Judgment Details: Issue 1: Legality of Order by Respondent No. 4 The petitioner, a private limited company providing Works Contract Service, received letters from the revenue regarding discrepancies in GST payments for the period from July 2017 to March 2020. After explaining the reasons for the mismatch, respondent No. 4 issued a show cause notice proposing a tax demand of Rs. 1,33,19,137/- along with interest and penalty. The petitioner filed a detailed reply, leading to the impugned Order. Issue 2: Delay in Preferring Appeal The petitioner, citing health issues including diabetes and pneumonia, was unable to file an appeal within the prescribed period of three months under Section 107 of the C.G.S.T Act, 2017. The web portal did not allow the appeal after the stipulated period, resulting in a delay of 65 days. The petitioner sought the Court's indulgence to condone the delay, emphasizing the substantial tax amount involved and the merits of their case. Issue 3: Court's Decision The Court noted that the petitioner did not challenge the correctness of the impugned Order but sought relief to condone the delay in preferring the appeal due to health reasons. Under Section 107 of the Act, the appeal had to be filed within three months, extendable by one month for sufficient cause. Considering the petitioner's health issues, supported by medical prescriptions, and the significant tax amount at stake, the Court decided to allow the Writ Petition. The petitioner was granted permission to file an appeal within one week, subject to depositing 20% of the disputed tax. Conclusion The Court allowed the Writ Petition, with no order as to costs, and directed any pending miscellaneous petitions to stand closed.
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