2024 (8) TMI 981 - HC - GST

Appeal Reconsidered: Delay Set Aside, Merits to Be Reviewed Under GST Laws Without Limitation Issues.

The HC of Madras set aside the appellate order that rejected an appeal due to filing delay. The matter was remanded to the appellate authority to consider ... Condonation of delay under Section 107 of the GST enactments - Computation of limitation from communication of order - Condonable period (additional thirty days) - Right to appellate hearing on merits where appeal falls within condonable period - Rejection of appeal for delay without application for condonationCondonation of delay under Section 107 of the GST enactments - Computation of limitation from communication of order - Condonable period (additional thirty days) - Right to appellate hearing on merits where appeal falls within condonable period - Whether the appeal filed on 29.02.2024 was within the condonable period and whether the appellate authority should be directed to decide the appeal on merits without raising the preliminary objection of limitation. - HELD THAT: - The appellate order recorded that the original order was communicated to the petitioner on 31.10.2023. Computation from that communication date made the three month limitation period expire on 30.01.2024, with an additional condonable period of thirty days available under the applicable GST provision. The appeal was presented on 29.02.2024, which falls within that condonable period. The impugned order rejected the appeal solely because it was presented beyond the three month period and observed that no application for condonation had been filed. Given that the appeal was within the condonable period and the order in original was passed without hearing the petitioner, the interest of justice requires that the appellate authority consider the appeal on its merits rather than foreclose it on the preliminary ground of limitation. The High Court accordingly set aside the impugned order and remanded the matter to the appellate authority with a direction to decide the appeal on merits without going into the question of limitation.Impugned order dated 02.04.2024 set aside; matter remanded to the appellate authority to consider and dispose of the appeal on merits without going into limitation.Final Conclusion: The High Court allowed the petition, set aside the appellate order rejecting the appeal for delay, and remanded the appeal for fresh disposal on merits by the appellate authority without considering limitation. The High Court of Madras set aside the appellate order rejecting an appeal due to delay in filing. The court remanded the matter to the appellate authority to consider the appeal on its merits without considering the issue of limitation. The petitioner's appeal was presented within the condonable period under the GST enactments. The court found that justice required the appeal to be considered on its merits. The case was disposed of with no costs.