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TMI Blog2023 (11) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner ought to have filed the Appeal by 12.07.2022, but the petitioner filed the appeal on 01.11.2022, with a delay of 112 days. As per clause (4) of Section 107 of the Act, the period of one month of delay in filing the appeal, can be condoned, for any sufficient reasons. After deducting the period of one month, which is a condonable period as per the Act, still the delay of 81 days in preferring the appeal is visible from the record. Respondent No. 2 passed order impugned, rejecting the appeal at the admission stage, on the point that the appeal has been filed with a delay beyond the condonable period of limitation. The medical certificate of Mr. V. Dhanesh is placed on record. No contrary material is filed, refuting the contents of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MAI PRATAPA For the Petitioner : Sri M.V.J.K. Kumar Learned Counsel For the Respondents : Assistant Government Pleader, for the Commercial Taxes. ORDER (PER HON BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA) The writ petition is filed under Article 226 of the Constitution of India seeking the following 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to submit the invoice within few days. Under the threat of arrest, a statement has been obtained from the petitioner undertaking to pay CGST and SGST. Petitioner requested the authority to grant 10 days time to submit all the details, because of Covid pandemic. A further show cause notice dated 02.03.2022 and personal hearing dated 10.03.2022 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by the petitioner challenging the assessment order dated 13.04.2022, passed by the 1st respondent, at the stage of admission, on the ground that the appeal was filed beyond the condonable period of limitation. 6. Learned counsel for petitioner would submit that the Managing partner of the petitioner s firm is a woman of 72 years. Mr. V. 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f one month, which is a condonable period as per the Act, still the delay of 81 days in preferring the appeal is visible from the record. Respondent No. 2 passed order impugned, rejecting the appeal at the admission stage, on the point that the appeal has been filed with a delay beyond the condonable period of limitation. 10. The medical certificate of Mr. V. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Covid pandemic, she could not pursue the matter, since the accountant is absent for a period of seven months. 13. As the appeal against the order impugned passed by the 1st respondent is a statutory remedy, such right cannot be allowed to die. Since we are convinced with the inability pleaded by the petitioner, we considered it apposite to dispose of this Writ Petition 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 peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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