9911796707
TMI Blog2023 (11) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ng relief: "to issue an appropriate Writ or Order or direction in the nature of Writ of Mandamus declaring the action of the 1st respondent in passing the impugned order of adjudication dated 13.04.2022 and rejection order passed by the 2nd respondent on 07.01.2023, rejecting the appeal at the admission stage, as illegal, arbitrary, violation of principles of natural justice, contrary to the provisions of GST Act and Rules 2017, without jurisdiction authority and contrary to the articles 14, 19 (1) (g), 21 and 265 of the Constitution of India and consequently to set aside the same and pass such other orders as deemed fit and proper under the circumstances of the case". 2. The case of the petitioner in nut shell is that: Petitioner is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2022 were sent to the petitioner. The 1st respondent finally issued final notice and personal hearing on 11.03.2022 to appear before the authority on 21.03.2022. (d) Petitioner though received notice, could not file reply. On 13.04.2022, the 1st respondent passed the impugned order. The said order was received by Sri V. Dhanesh, who is accountant of the firm. The said accountant suffered Covid pandemic for a period of six months and was on bed rest for one month. Neither the petitioner firm nor its partners knew about the impugned order passed by the 1st respondent as accountant viz., Sri V. Dhanesh is absent for seven months. (e) Petitioner filed appeal before 2nd respondent with a delay of 81 days. The appeal came to be rejected by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dhanesh, Accountant of the petitioner's firm received the assessment order dated 13.04.2022, passed by the 1st respondent. But as the accountant suffered from Covid for a period of seven months, he could not attend the office. The partner of the petitioner's firm and other partners do not have any knowledge about the service of the adjudication order. The 2nd respondent summarily rejected the appeal on the ground that it is filed beyond the period of limitation. The disputed tax involved in this Case is Rs. 6,54,67,099/-. Hence, he prays to set aside the impugned order passed by the 2nd respondent. 7. Per contra, the learned Government Pleader would submit that when the petitioner filed appeal beyond the condonable period of limitation, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dhanesh is placed on record. No contrary material is filed, refuting the contents of the medical certificate. Indeed, the right of appeal of a party is creature of statute and since, it is a statutory remedy. The right of appeal under Section 107 of the Act is also subject to certain conditions. It is not in dispute that, the 2nd respondent has no authority to admit the appeal, when it is filed beyond the condonable period of one month of limitation as per the statute. The petitioner herein expressed her difficulty in filing the appeal within the time, since she has no knowledge about service of adjudication order on the accountant viz., Mr. Dhanesh. 11. Needless to say that the High Court cannot exercise its' jurisdiction under Section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by imposing suitable conditions. 14. In the result, this writ petition is allowed and the impugned order dated 07.01.2023 passed by the 2nd respondent rejecting the appeal filed by the petitioner on the ground that the same was filed beyond the condonable period is set aside and consequently, the delay of 112 days in filing the appeal is condoned subject to the petitioner depositing 20% of the disputed tax in addition to the amount if any already deposited at the time of filing the appeal and paying costs of Rs.10,000/- with the High Court Legal Services Committee within six weeks from the date of receipt of copy of the order, upon which, the 2nd respondent shall admit the appeal filed by the petitioner and after affording an opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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