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of <h1>Court remands delay condonation application, directs appeal review</h1> <h3>Skoda Auto Volkswagen India Pvt. Ltd. formerly known as Skoda Auto India Pvt. Ltd. Versus Commissioner (Appeals) and another</h3> Skoda Auto Volkswagen India Pvt. Ltd. formerly known as Skoda Auto India Pvt. Ltd. Versus Commissioner (Appeals) and another - 2021 (50) G.S.T.L. 67 (Bom.) Issues Involved:1. Quashing of the order dated 27.02.2020.2. Direction to respondent No.1 to decide the appeal on merits.3. Condonation of delay in filing the appeal.4. Jurisdiction of the appellate authority to condone delay.Detailed Analysis:Quashing of the Order Dated 27.02.2020:The petitioner sought the quashing of the order dated 27.02.2020, which rejected the application for condonation of delay in filing the appeal and dismissed the appeal as time-barred. The High Court observed that the appellate authority (respondent No.1) had rejected the appeal on the ground that it was filed beyond the extended period of limitation and that the authority had no power to condone the delay beyond the statutory limit.Direction to Respondent No.1 to Decide the Appeal on Merits:The petitioner also sought a direction to respondent No.1 to decide the appeal on its merits. The High Court, after analyzing the facts and legal provisions, found that the appeal was dispatched within the permissible extended period of limitation, considering the application of Section 10 of the General Clauses Act. Therefore, the court held that respondent No.1 should have considered the appeal on its merits instead of dismissing it as time-barred.Condonation of Delay in Filing the Appeal:The High Court examined the provisions of Section 85(3A) of the Finance Act, 1994, which allows an appeal to be presented within two months from the date of receipt of the order, extendable by one month if sufficient cause is shown. The court noted that the petitioner received the order on 30.08.2019, and excluding this date, the two-month period ended on 31.10.2019. The extended period of one month ended on 01.12.2019, which was a Sunday. Therefore, the dispatch of the appeal on 02.12.2019 was within the extended period of limitation, as per Section 10 of the General Clauses Act.Jurisdiction of the Appellate Authority to Condon Delay:The High Court clarified that while the appellate authority (respondent No.1) does not have the jurisdiction to condone delay beyond the statutory limit, in this case, the appeal was dispatched within the extended period of limitation. The court emphasized that the date of dispatch should be considered as the date of filing the appeal, and not the date of receipt by the appellate authority. The court referred to various judicial pronouncements supporting this interpretation.Conclusion:The High Court set aside the order dated 27.02.2020 passed by respondent No.1 and remanded the matter back to respondent No.1 to consider afresh the application for condonation of delay in filing the appeal. The court allowed the writ petition to the extent of directing respondent No.1 to decide the appeal on merits, emphasizing that the appeal was filed within the extended period of limitation. The court did not order costs.
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