Medical Disability Justifies Late GST Appeal Filing: Petitioner Granted Relief Under Compassionate Procedural Interpretation

HC allowed the petitioner's challenge to a GST demand notice and appeal dismissal. The court set aside the order due to the petitioner's documented medical condition (Pott's Spine) preventing timely appeal filing. The matter was remanded to the Appellate Authority, granting two weeks to file the appeal, with instructions to consider merits without limitation objections.

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Issues involved:
The issues in this case involve challenging an order passed under Section 107(11) of the Central Goods and Services Tax/U.P. Goods and Services Tax, as well as an order passed under Section 74(9) of the CGST/SGST Act. The petitioner, engaged in the business of supplying construction materials, contests a demand notice for GST and penalties.

Order dated 26.12.2022:
The petitioner challenged the order dated 26.12.2022 passed by the Additional Commissioner, Grade-2 (Appeal), State Tax, Gonda, U.P., which dismissed the appeal filed by the petitioner. The appeal was dismissed on the ground of being filed beyond the period of limitation.

Grounds of challenge:
The petitioner contended that the delay in filing the appeal was due to the petitioner's serious illness, Pott's Spine, which required continuous medical treatment from 05.02.2021 to 19.07.2022. The medical certificate issued by the District T.B. and Chest Centre was submitted as evidence of the illness.

Legal arguments:
The petitioner argued that there were bona fide reasons, unavoidable circumstances, and sufficient cause for the delay in filing the appeal. Reference was made to Section 112 of the SGST Act and the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2009, to support the contention that the appeal could still be filed within the limitation period.

Judicial decision:
After considering the submissions, the Court set aside the impugned order dated 26.12.2022 and remanded the matter to the Appellate Authority for adjudication on merits without objection on the limitation. The petitioner was granted two weeks to file the appeal, with an undertaking not to seek adjournments except under unavoidable circumstances.

Final remarks:
The Court clarified that the order was passed without delving into the merits of the case, and it was specifically tailored to the unique circumstances presented. The petition was allowed in part, providing the petitioner with an opportunity to have the appeal considered on its merits by the Appellate Authority.

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