Timely Online Appeal Wrongly Rejected: Procedural Technicality Overturned, Restoring Appellant's Right to Hearing Under GST Regulations HC found the Commissioner of Central Tax Appeals-II's order dismissing an appeal as time-barred was incorrect. The appeal was initially filed online ...
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Timely Online Appeal Wrongly Rejected: Procedural Technicality Overturned, Restoring Appellant's Right to Hearing Under GST Regulations
HC found the Commissioner of Central Tax Appeals-II's order dismissing an appeal as time-barred was incorrect. The appeal was initially filed online within time, though physical filing occurred later. HC set aside the order and directed reconsideration of the delay condonation application, emphasizing procedural compliance and prompt resolution without examining case merits.
Issues involved: Impugning order of Commissioner of Central Tax Appeals-II as barred by limitation u/s 107 (4) of Central Goods and Service Tax Act 2017.
Summary:
The petitioner challenged the order of the Commissioner of Central Tax Appeals-II dated 15.01.2024, which dismissed the appeal filed against the order in original dated 04.05.2023 as being barred by limitation. The impugned order stated that the appeal was filed on 25.09.2023, more than a month after the last date for filing the appeal as per Section 107 (1) of the Act. The Commissioner Appeals held that only a delay of up to one month could be condoned u/s 107 (4) of the Act if sufficient cause is shown. However, it was revealed that the appeal was actually filed through an online process on 02.09.2023, with the physical filing done on 25.09.2023. The High Court noted that the appeal was filed within a month of the initial online filing, and hence the Commissioner Appeals had the power to consider the application seeking condonation of delay.
The High Court set aside the order of the Commissioner Appeals, directing a reconsideration of the application seeking condonation of delay in accordance with the law. It was emphasized that the Court did not delve into the merits of the case or the application seeking condonation of delay. The Commissioner Appeals was instructed to promptly proceed with the matter for a swift resolution.
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