delay in statutory appeal in gst, Goods and Services Tax - GST

[HimangshuKumar Ray]

High Court has the extraordinary jurisdiction under Article 226 of the Constitution to condone the delay in filing of statutory appeal even if the statute prohibits it- I require Judgements. In Calcutta Our Division Bench at Calcutta One Mr. Justice ......... told me to search there are case laws of Gujrat High Court passed by Justice Moti Lal Shah, on Income tax. I have searched but I did not find. Can you Help me in this regards.

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[Sadanand Bulbule]

Plz refer the following:

2025 (3) TMI 104 - KARNATAKA HIGH COURT

Other Citation: 2025:KHC:6012

S.K. TAKAPPA PROP: M/S S.K. TAKAPPA COIR ROPES DEALER VERSUS THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DAVANGERE, THE JOINT COMMISSIONEROF COMMERCIAL TAXES (APPEALS) DAVANGERE.

Dismissal of appeal solely on the ground of a two-day delay in filing the appeal - HELD THAT:- Admittedly, order under appeal was passed on 20.12.2023 which was communicated to the petitioner through e-mail on 22.12.2023. In terms of Section 169 of 2017 Act, one of the mode of communication is by e-mail. From the date of communication, appeal is filed on 90th day. Section 107 of KGST Act, 2017 provides three months time to file appeal from the date of order or from the date of communication.

Even otherwise, the petitioner had filed rectification application and along with rectification application, petitioner had also filed application along with affidavit, praying to condone the delay, if any in preferring the appeal. If such rectification application along with application for condonation of delay is filed, second respondent ought to have exercised its power under Section 107 (2) of 2017 Act, judiciously since the appeal was presented within the condonable period. The respondent No. 2 failed to apply its mind judiciously and failed to take a decision in terms of Section 107 (2) of 2017 Act.

Conclusion - The dismissal of the appeal based on a minor delay was unjustified and it is directed that the second respondent shall hear the appeal on its merits.

Petition disposed off.

No.- WRIT PETITION NO. 3841 OF 2025 (T-RES)

Dated.- February 11, 2025

[KASTURI SETHI]

(i) You must have strong reason for delay with documentary evidence in your support. 

(ii) You require the judgment pertaining  to the GST laws and not pertaining to Income Tax law. Both Acts operate independently of each other.

(iii) What was the reason for delay and how many days delay is caused ?   Information is required for tracing out  relevant judgment in your support.