2025 (4) TMI 731 - HC - GST

Time limitation - dismissal of appeal on the ground that the same was instituted beyond three months from the date of communication of the order as required under Section 107 (1) of the CGST Act 2017 - HELD THAT - Respondent No. 1 disregarded the evidence of the date of communication of the order produced before him by the Petitioner in the form of speed-post tracking slip postal stamp on the envelope and a specific affidavit filed. At the same time Respondent No. 1 did not have any contrary evidence to doubt correctness of the evidence produced by the Petitioner. The Application seeking rectification of his order was also dismissed by the Respondent No. 1 by his order dated 24th October 2024. No contrary evidence is produced by Respondent No. 1 to doubt the correctness of the claim of the Petitioner about the date of communication of the Order-in-Original dated 24th April 2023 being 29th April 2023. The difference in the date of the Order-in- Original and the date of receipt as claimed by the Petitioner is reasonable. Even otherwise under Section 107 (4) of the CGST Act 2017 Appeal can be filed within the extended period of one month and in the present case the alleged delay if any is only of 4 days. The Impugned Order dated 18th April 2024 along with Rectification Order dated 24th October 2024 set aside - the Petitioner s appeal restored to the file of Respondent No. 1 for consideration on merits. Appeal disposed off.

Summary

**Summary of the Judgement:**In the case before the Bombay High Court, the petitioner challenged the dismissal of their appeal by Respondent No. 1, which was deemed untimely under Section 107(1) of the CGST Act, 2017. The court noted that Respondent No. 1 disregarded the petitioner's evidence regarding the date of communication of the original order and failed to provide any contrary evidence. The petitioner claimed the order was received on 29th April 2023, which was confirmed by Respondent No. 2. The court found the alleged delay of four days reasonable and noted the appeal could be filed within an extended period under Section 107(4) of the CGST Act.The court set aside the impugned orders dated 18th April 2024 and 24th October 2024, restoring the petitioner's appeal for consideration on merits by Respondent No. 1, who must provide a hearing and issue a reasoned order by 30th June 2025. The rule was made absolute, and the writ petition was disposed of without costs. The order will be digitally signed and communicated electronically.