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of <h1>Court Overturns Dismissal of Appeal Due to Wrong Limitation Calculation; Case Sent Back for Rehearing Under CGST Act Section 107(1.</h1> <h3>M/s V.R. India Trader Versus State of Rajasthan, The Special Commissioner, Union of India Jaipur</h3> The HC set aside the Appellate Authority's order dismissing the petitioner's appeal as time-barred. The court found that the appeal was dismissed without ... Condonation of delay of eight days in filing the appeal - Seeking quashing of order dated 06.08.2024 passed by the Appellate Authority dismissing the appeal as time barred - Appellate Authority has dismissed the appeal without providing an opportunity of hearing - violation of principles of natural justice - HELD THAT:- From perusal of the Appellate order it is forthcoming that the limitation was counted from the date of the order. There is no finding recorded with regard to the date of communication of order to the petitioner. As per Section 107(1) of the CGST Act the limitation shall start running from communication of the order. The impugned orders are set aside and the matter is remitted back to the Appellate Authority to decide the appeal in accordance with law after providing an opportunity of hearing. Petition allowed by way of remand. In the case before the Rajasthan High Court, the petitioner sought to quash an order dated 06.08.2024 by the Appellate Authority, which dismissed their appeal as time-barred. The original adjudicating order was passed on 13.03.2024, and the petitioner filed the appeal on 19.07.2024, resulting in an eight-day delay.The petitioner argued that the Appellate Authority dismissed the appeal without providing an opportunity for a hearing and failed to consider the limitation period from the receipt of the certified copy of the order. The respondent acknowledged the delay but noted that under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act), the Appellate Authority has the power to condone a delay of up to thirty days.The court observed that the Appellate Authority dismissed the appeal without a hearing and counted the limitation period from the date of the order, not from the communication date to the petitioner, as required by Section 107(1) of the CGST Act. Consequently, the court set aside the impugned orders and remitted the matter back to the Appellate Authority to decide the appeal in accordance with the law, ensuring an opportunity for a hearing. The writ petition was allowed.
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