9911796707
TMI Blog2024 (12) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... a lack of judicial empathy and an unreasonable interpretation of statutory time limits. Given the petitioner's situation, this decision by the Appellate Authority to dismiss the appeal based solely on timing considerations was legally unsound. Moreover, the petitioner s right to further appeal has been obstructed by the non-formation of the GST Appellate Tribunal, effectively denying him a statutory right to a higher appeal. In light of the procedural irregularities, the arbitrary nature of the actions, and the statutory misapplication, this court finds the petitioner s case to be meritorious. Accordingly, the writ petition is allowed, and the impugned orders dated February 27, 2024 is quashed. - RAJARSHI BHARADWAJ, J. For the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the order of the Adjudicating Authority. The petitioner was assured that the appeal would be filed within a week, but the said advocate failed to do the same. Thereafter, multiple attempts were made to connect with the said advocate in the following months, but in December 2023, the petitioner was compelled to entrust the brief to Mr. Somnath Balial, Learned Advocate in the present case. The appeal dated February 27, 2024 was subsequently rejected on grounds of limitation. Owing to the unfavorable order passed by the respondent no.2, the present petition has been preferred. 5. The Learned Counsel appearing on behalf of the petitioner submits that the order dated February 27, 2024, passed by the Adjudicating Authority, was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was filed on January 12, 2024 against an order dated May 18, 2023, exceeding the maximum allowable period of four months. 9. It has been further submitted that the respondent authority does not have any discretionary authority under the Statute to accept an appeal submitted past the specified deadline. Substantiating their submissions with the judgment of the Hon'ble High Court of Patna in the case of Ram Krishna Mission Ashrama v. State of Bihar reported in (2024) 101 GST 501 , where it was held that: It is trite law that when there is specific period for delay condonation provided, there cannot be any extension of the said period by the Appellate Authority or by this Court under Article 226 of the Constitution . 10. The Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismiss the appeal based solely on timing considerations was legally unsound. Moreover, the petitioner s right to further appeal has been obstructed by the non-formation of the GST Appellate Tribunal, effectively denying him a statutory right to a higher appeal. 13. In S.K. Chakraborty Sons Vs. Union of India reported in [2024] 159 taxman.com 259 (Calcutta), the Hon ble division bench of Justice Debangsu Basak and Md. Shabbar Rashidi held that: - 19. Section 107 of the Act of 2017 does not exclude the applicability of the Act of 1963 expressly. It does not exclude the applicability of the Act of 1963 impliedly also if one has to consider the provisions of Section 108 of the Act 2017 which provides for a power of revision to the designated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the statutory misapplication, this court finds the petitioner s case to be meritorious. Accordingly, the writ petition is allowed, and the impugned orders dated February 27, 2024 is quashed. The petitioner s rights under the WBGST Act, 2017, are restored, with all benefits that accompany this decision, without any adverse consequences arising from the annulled orders. The Appellant Authority is requested to consider and decide the application for condonation of delay filled by the petitioner on merits. If, the explanations advance for condonation of delay are accepted to be sufficient, the Appellant Authority may condone the delay in preferring the appeal, hear and dispose the appeal on merit. 15. All pending applications are accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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