2018 (5) TMI 1649 - HC - GST

Petitioner permitted to appeal under Haryana GST Act despite time concerns, due to Appellate Authority absence.

The Court allowed the petitioner to file an appeal challenging an order under the Haryana Goods and Services Tax Act, despite concerns of being ... Constitution of appellate authority - Section 129(1)(a) of Haryana Goods and Services Tax/Central Goods and Services Tax of the Act, 2017 - Held that: - learned counsel for the State has produced the notification dated 19.04.2018 appointing the Appellate Authority under the Haryana Goods and Services Tax Act, 2017. The notification had been made effective from July 01, 2017. As the Appellate Authority has been constituted, the grievance to that extent has been rendered infructuous. Time Limitation - Held that: - as the petitioner could not file appeal earlier because of non-constitution of the Appellate Authority, which has now been appointed vide notification dated April 19, 2018, the appeal filed by the appellant shall not be dismissed only on account of delay. Petition disposed off. Issues:1. Impugning order passed by Excise and Taxation Officer under Section 129(1)(a) of Haryana Goods and Services Tax/Central Goods and Services Tax Act, 2017.2. Absence of constituted Appellate Authority under the Act.3. Appeal filed by petitioner and issue of time bar under Section 107 of the Act.Analysis:1. The petitioner filed a writ petition challenging the order dated 25.10.2017 passed by the Excise and Taxation Officer under Section 129(1)(a) of the Haryana Goods and Services Tax Act, 2017. The petition highlighted the absence of an Appellate Authority under the Act at the time of filing, causing grievance to the petitioner regarding the lack of recourse for appeal.2. The Court, on 29.11.2017, requested the State counsel to provide information on the status of the constitution of the Appellate Authority. Subsequently, on 07.02.2018, the Court allowed the petitioner to file an appeal to prevent any limitation issues, with the appeal being without prejudice to the ongoing writ petition. The State later produced a notification dated 19.04.2018 appointing the Appellate Authority under the Act, effective from July 01, 2017, thereby addressing the grievance of lack of constituted authority.3. Following the liberty granted by the Court, the petitioner filed an appeal on 03.04.2018, raising concerns about the appeal's potential dismissal due to being time-barred under Section 107 of the Act. Considering the circumstances where the petitioner was unable to file the appeal earlier due to the absence of the Appellate Authority, which has now been appointed, the Court ruled that the appeal shall not be dismissed solely based on the delay. Consequently, the petition was disposed of accordingly, resolving the issues raised by the petitioner regarding the order and the absence of the Appellate Authority under the Act.