2025 (3) TMI 663 - HC - GST

GST Appeal Rejection Overturned Due to Procedural Error; Petitioner to File for Delay Condonation Under GST APL-04 Form

The Calcutta HC quashed the appellate authority's order rejecting the petitioner's appeal due to a procedural error in the GST APL-04 form. The Court ... Rejection of appeal on the ground of time limitation - petitioner while filling up the form under GST APL-04 instead of explaining the period of delay and the reason of delay wrote “NA” in the portal by mistake - HELD THAT:- Admittedly, in this case the petitioner had filed an appeal challenging the order passed under Section 73(9) of the said Act. Simultaneously, with the filing of the appeal, the petitioner had also made a pre-deposit of Rs. 10,900/- as is required for maintaining the appeal. As such there is no lack of bona fide on the part of the petitioner in preferring the appeal. There appears to be a delay of 19 days in filing the appeal. Taking into consideration that the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner and one does not stand to gain by filing a belated appeal, this Court quash the order dated 15th July, 2024, the appellate authority shall allow the petitioner to file an application of condonation of delay. Petition disposed off. In the case before the Calcutta High Court, presided over by Hon'ble Justice Rajarshi Bharadwaj, the petitioner challenged an order dated 23rd November, 2023, which raised a tax demand of Rs. 13,47,828 along with a 10% penalty, totaling Rs. 14,82,611. The petitioner's appeal was rejected by the appellate authority on 15th July, 2024, due to a procedural error in the GST APL-04 form, where 'NA' was mistakenly entered instead of explaining the delay.The petitioner sought a direction to file an application for condonation of delay. The Court noted the petitioner's bona fide intention, evidenced by a pre-deposit of Rs. 10,900, and acknowledged the 19-day delay in filing the appeal. The Court quashed the appellate authority's order and directed that the petitioner be allowed to file for condonation of delay. The appellate authority must hear and decide on this application within thirty days of its filing and, if granted, proceed to hear the appeal on its merits.The writ petition WPA 29452 of 2024 was disposed of without any order as to costs, and parties were instructed to act on the server copy of the order.