High Court partially allows writ petition challenging dismissal of appeal under CGST Act, 2017, emphasizing fair opportunity for petitioner.

The High Court partially allowed the writ petition challenging the dismissal of the appeal under the Central Goods and Services Tax Act, 2017. The Court set aside the order, restoring the appeal to the Appellate Authority for reconsideration. The petitioner was granted liberty to raise all grounds and directed to appear before the Appellate Authority on a specified date. The Court emphasized the importance of considering the circumstances surrounding the date of communication of the order to prevent a denial of the right to appeal and ensure a fair opportunity for the petitioner to present their case.

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Issues:
Challenge to assessment order under Central Goods and Services Tax Act, 2017; Appeal dismissed as belated due to delay in filing; Dispute over date of communication of order; Allegations of miscarriage of justice.

Analysis:
The petitioner challenged an assessment order under the Central Goods and Services Tax Act, 2017, along with the subsequent dismissal of their appeal as belated by the Appellate Authority. The petitioner contended that they were not served with the physical copy of the order until a later date, which affected the timeline for filing the appeal. The petitioner argued that they only became aware of the order when their banker notified them about a garnishee notice, and they promptly paid a part of the demand in response. The petitioner claimed that the date of communication of the order should be considered as the date when they were actually informed, either on 28.05.2019 or 5.2.2019, making the appeal timely filed.

The Appellate Authority rejected the appeal citing the petitioner's admission in the appeal memorandum that they were informed of the order on the same day. However, the High Court observed that the Appellate Authority failed to consider the petitioner's specific assertions regarding their lack of awareness of the order until later and the subsequent actions taken. The Court noted that if the date of communication is taken as 5.2.2019, the appeal would be within the permissible time limit. The Court opined that the failure to consider these circumstances resulted in a denial of the right of appeal under the Act, leading to a miscarriage of justice.

In light of these findings, the High Court partially allowed the writ petition. The impugned order dismissing the appeal was set aside, and the appeal was restored to the Appellate Authority for reconsideration. The petitioner was granted the liberty to raise all grounds they deemed fit. The Court directed the petitioner to appear before the Appellate Authority on a specified date without further notice, ensuring a fair opportunity to present their case.

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