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2024 (3) TMI 325 - HC - GSTMaintainability of appeal - appeal dismissed on the ground of time limitation - power of Commissioner Appeals to condone delay - HELD THAT - Since in the present case the appeal was filed on 02.09.2023, the appeal was filed with a delay not exceeding one month and as such the Commissioner Appeals was empowered to consider the application seeking condonation of delay. As the Commissioner Appeals has erroneously not considered the application seeking condonation of delay solely on the ground that appeal same was beyond the period prescribed under Section 107 (4) of the Act and thus beyond the powers vested in the Commissioner Appeals, the said order set aside and matter remitted to the Commissioner Appeals to consider the application seeking condonation of delay in accordance with law. Petition disposed off.
Issues involved: Impugning order of Commissioner of Central Tax Appeals-II as barred by limitation u/s 107 (4) of Central Goods and Service Tax Act 2017.
Summary: The petitioner challenged the order of the Commissioner of Central Tax Appeals-II dated 15.01.2024, which dismissed the appeal filed against the order in original dated 04.05.2023 as being barred by limitation. The impugned order stated that the appeal was filed on 25.09.2023, more than a month after the last date for filing the appeal as per Section 107 (1) of the Act. The Commissioner Appeals held that only a delay of up to one month could be condoned u/s 107 (4) of the Act if sufficient cause is shown. However, it was revealed that the appeal was actually filed through an online process on 02.09.2023, with the physical filing done on 25.09.2023. The High Court noted that the appeal was filed within a month of the initial online filing, and hence the Commissioner Appeals had the power to consider the application seeking condonation of delay. The High Court set aside the order of the Commissioner Appeals, directing a reconsideration of the application seeking condonation of delay in accordance with the law. It was emphasized that the Court did not delve into the merits of the case or the application seeking condonation of delay. The Commissioner Appeals was instructed to promptly proceed with the matter for a swift resolution.
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