9911796707
TMI Blog2025 (1) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... s aspect and proceeded to summarily observe that, since the appeal was filed after a delay of 246 days, no reasonable cause was demonstrated for the delay. It is evident that the appellate authority mechanically dismissed the application for condonation of delay as well as the appeal, without adequately considering the petitioner s lack of knowledge regarding the impugned order's issuance. Such an omission renders the appellate order perverse. It is pertinent to note the Division Bench ruling in S.K. CHAKRABORTY SONS VERSUS UNION OF INDIA ORS. [ 2023 (12) TMI 290 - CALCUTTA HIGH COURT] , wherein it was held that the appellate authority is empowered to condone delays extending beyond the statutory period under Section 107 (4) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gime via Form GST TRAN-1. 4. A mismatch was noted by the respondent in the petitioner s GST returns for July 2017 March 2018, leading to the issuance of an ASMT-10 notice and subsequent demand for Rs. 9,28,787/- under CGST and Rs. 33,092/- under WBGST. 5. Notices were uploaded in the View Additional Notices and Orders tab on the GST portal, bypassing regular communication modes, resulting in the petitioner s unawareness of proceedings. 6. An ex-parte order dated August 08, 2023 confirmed the demand, prompting the petitioner to file an appeal on July 11, 2024. The appeal was delayed by 246 days due to procedural anomalies. 7. The respondent rejected the appeal on grounds of limitation without considering the merits, compelling the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCC OnLine Cal 4759 , wherein it was held that the appellate authority is empowered to condone delays extending beyond the statutory period under Section 107 (4) of the Act. 12. In light of the above, the order dated September 25, 2024, passed by the appellate authority is unsustainable and is accordingly quashed. Considering the explanation provided by the petitioner, this Court deems it unnecessary to remit the matter to the appellate authority for reconsideration of the application for condonation of delay. Instead, by condoning the delay, the appellate authority is directed to hear and dispose of the appeal on merits after affording the petitioner an opportunity for a fair hearing, preferably within twelve weeks from the date of receip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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