2025 (3) TMI 1470 - HC - GST

Rejection of appeal on the ground of limitation as the appeal should have been filed by 10.05.2023 whereas the appeal had been filed with a delay of 26 days which cannot be condoned - HELD THAT - The Government of Andhra Pradesh under G.O.Ms.No.551 dated 16.11.2023 had extended the period of limitation for filing of an appeal against any order passed before 31.03.2023 under Section 73 or 74 of the G.S.T Act up to 31st January 2024. In view of G.O.Ms.No.551 dated 16.11.2023 this Writ Petition is allowed setting aside the order of rejection of appeal dated 24.08.2023 and remanding the matter back to the appellate authority for consideration of the question of delay in filing of the appeal in terms of G.O.Ms.No.551 dated 16.11.2023 and to pass the orders thereon.

Summary

In the case before the Andhra Pradesh High Court, the petitioner challenged the rejection of their appeal by the appellate authority due to a delay of 26 days beyond the statutory period, as per Section 107 of the GST Act. The petitioner argued that the Government of Andhra Pradesh had issued G.O.Ms.No.551 on 16.11.2023, which extended the limitation period for filing appeals against orders passed before 31.03.2023, to 31st January 2024. The appellate authority, however, did not consider this government order and dismissed the appeal as time-barred.The High Court, presided over by Justice R Raghunandan Rao and Justice Harinath N, found merit in the petitioner's argument. The Court allowed the Writ Petition, setting aside the appellate authority's order dated 24.08.2023, and remanded the matter back to the appellate authority. The Court directed the authority to reconsider the issue of delay in light of G.O.Ms.No.551 and to pass appropriate orders. There were no orders as to costs, and any pending miscellaneous petitions were closed.