Court overturns dismissal of appeal under GST Act, emphasizes natural justice The court quashed the order dismissing the appeal under Section 107 of the Goods and Services Tax Act due to being time-barred without granting the ...
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Court overturns dismissal of appeal under GST Act, emphasizes natural justice
The court quashed the order dismissing the appeal under Section 107 of the Goods and Services Tax Act due to being time-barred without granting the petitioner an opportunity to explain the delay. The matter was remitted to the Appellate Authority to consider the petitioner's explanation and issue a speaking order within 2 months, emphasizing the importance of adhering to principles of natural justice. The writ petition was disposed of accordingly.
Issues: Challenge to dismissal of appeal under Section 107 of Goods and Services Tax Act on the ground of limitation without opportunity of hearing, violation of principles of natural justice and audi alteram partem.
Analysis: The petitioner challenged the order dated 20.03.2020 dismissing their appeal under Section 107 of the Goods and Services Tax Act for being time-barred. The petitioner contended that the appeal was dismissed within 4 days without granting an opportunity of hearing. The original orders were passed on 01.11.2019 and 08.12.2019, and the appeal was filed on 16.03.2020. The petitioner argued that the dismissal violated the principles of natural justice and audi alteram partem.
The respondent, on the other hand, argued that the petitioner's explanation for the delay of 17 days was insufficient as it was briefly mentioned in the memorandum of appeal. The respondent contended that a detailed explanation for each day of delay was required, which the petitioner failed to provide adequately.
After hearing both parties, the court noted that the impugned order showed that the appeal was filed on 16.03.2020 and dismissed on 20.03.2020 without affording the petitioner an opportunity to explain the delay. The court observed that the order seemed to have been passed in violation of the principle of natural justice.
Therefore, the court decided to quash the order dated 20.03.2020 and remit the matter to the Appellate Authority. The Appellate Authority was directed to consider the petitioner's explanation for the delay mentioned in the memorandum of appeal and then pass a speaking order within 2 months from the date of receipt of the court's order. The court disposed of the writ petition with these observations.
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