Delay in Condonation of delay & procedure to file it, Goods and Services Tax - GST

[M KARUPPIAH]

Delay in filing Appeal against AA.Time limit for filing appeal is barred.Condonation of delay is for 1 month as per provions.That too barred.Is there any ways to file condonation of delay & to whom it would be filed?And its procedure

Posts / Replies

[KASTURI SETHI]

What is the cause of delay ?  The Appellate Authority has no power to condone the delay more than one month.

You have two options :

(i)  Exhaust departmental channel or

(ii) File writ petition with High Court direct.

            First option should be preferred to second option. GST Tribunal has power to condone the delay, if the reason for delay is genuine. 

[KASTURI SETHI]

Here is a case law in your favour :-

2020 (11) TMI 749 - MADHYA PRADESH HIGH COURT

M/S. SHRI SHYAM BABA EDIBLE OILS VERSUS THE CHIEF COMMISSIONER AND ANOTHER

Violation of principles of Natural Justice - Grievance of the petitioner is that while raising the demand of tax vide summary of order dated 18.09.2020 vide Annexure P/2, the foundational show-cause notice/order No.12 dated 10.06.2020 qua financial year 2018-2019 and tax period April, 2018 to March, 2019, was never communicated to the petitioner who is an individual registered under GST Act - Rule 142 of Central Goods and Services Tax Act, 2017 - HELD THAT:- A bare perusal of the aforesaid provision reveals that the only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue.

The State in its reply has provided no material to show that show-cause notice/order No.12 dated 10.06.2020 was uploaded on website of revenue. In fact, learned AAG, Shri Mody, fairly concedes that the show-cause notice/order was communicated to petitioner by Email and was not uploaded on website of the revenue - It is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutarily prescribed as is the case herein.

This Court has no manner of doubt that statutory procedure prescribed for communicating show-cause notice/order under Rule 142(1) of CGST Act having not been followed by the revenue, the impugned demand dated 18.09.2020 vide Annexure P/2 pertaining to financial year 2018-2019 and tax period April, 2018 to March, 2019 deserves to be and is struck down - Petition allowed.

No.- W.P. No.16131/2020

Dated.- November 19, 2020

[KASTURI SETHI]

The above judgement at serial no.2 is not meant for you. It is meant for Issue ID 119526.