2025 (2) TMI 731 - HC - GST

Condonation of delay in filing appeal - Dismissal of appeal filed by the petitioner as time barred - HELD THAT - In the considered opinion of this Court the appellate authority in rejecting the application for condonation of delay and as a consequence rejecting the appeal vide impugned order dated 30/05/2024 on the ground of delay does not seem to be proper legal and justified. The appellate authority ought to have given a fair consideration to the contentions of the petitioner and ought to have got it verified whether the order was duly served either physically or electronically to the petitioner and only then should have taken a decision. In the absence of any such exercise and deciding the application for condonation of delay only on the basis of pleadings the impugned order in the considered opinion of this Court is not sustainable and deserves to be and is accordingly set aside. In consequence thereof delay if any in filing the appeal by the petitioner before the appellate Court is hereby condoned. The matter stands remitted back to the appellate authority i.e. respondent No.1 to consider and decide the appeal filed by the petitioner on its own merits after due verification of the facts - Petition disposed off by way of remand.

Summary

The High Court of Madhya Pradesh heard a writ petition challenging an order dismissing an appeal as time-barred. The petitioner argued that the order was not uploaded on the GST Department's portal, and they only became aware of it upon receiving a demand notice. The petitioner filed the appeal within the time limit prescribed by the CGST Act, 2017. The court found that the appellate authority did not properly consider the petitioner's contentions and set aside the order, condoning any delay in filing the appeal. The matter was remitted back to the appellate authority for a fresh decision based on the merits and verification of facts. The writ petition was disposed of accordingly.