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of <h1>Taxpayer's Appeal Reinstated: Strict Procedural Delay Rejected, Statutory Rights Upheld Under GST Rule 108</h1> <h3>Touchwin Complex Pvt. Ltd. Versus Assistant Commissioner of Revenue, Ultadanga Cossipore & Belgachhia Charge and others</h3> Touchwin Complex Pvt. Ltd. Versus Assistant Commissioner of Revenue, Ultadanga Cossipore & Belgachhia Charge and others - TMI Issues:Challenge to order under Section 107 of West Bengal GST/CGST Act, 2017; Delay in filing appeal under Section 107; Condonation of delay; Mechanical disposal of appeal by Appellate Authority; Power of Appellate Authority to condone delay; Setting aside order dated 24th November, 2023; Remanding the matter back to Appellate Authority for hearing.Analysis:The petitioner filed a writ petition challenging the order passed by the Appellate Authority under Section 107 of the West Bengal GST/CGST Act, 2017. The proceedings were initiated due to discrepancies between GSTR 3B and GSTR 2A for the financial year 2017-18. The proper officer determined the liability of the petitioner despite the petitioner's explanations. An appeal was filed under Section 107 along with a pre-deposit, but it was filed belatedly, leading to an application for condonation of delay supported by a medical certificate. The Appellate Authority rejected the appeal due to a delay of six days beyond the prescribed time under Section 107(4) of the Act.The petitioner contended that the Appellate Authority mechanically disposed of the appeal without considering the condonation of delay application. The court noted the statutory right of the Registered Tax Payer to prefer an appeal and observed that the delay in filing the appeal was marginal. The petitioner had provided an explanation for the delay along with supporting documents. Referring to a previous case, the court emphasized that the Appellate Authority retains the power to condone delays beyond the prescribed period under Section 107(4) of the Act.The court found the Appellate Authority's rejection of the appeal solely based on the delay to be improper. Consequently, the court set aside the order dated 24th November, 2023. Acknowledging the sufficiency of the explanation for the delay, the court remanded the matter back to the Appellate Authority for a hearing on merits, directing completion within eight weeks. The writ petition was disposed of with no costs awarded, and parties were granted access to a certified copy of the order upon request.
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