2025 (4) TMI 680 - HC - GST

Tax Appeal Delay Pardoned: Procedural Fairness Prevails, Appellate Authority Directed to Hear Case Expeditiously

Nandadulal Pal Versus Assistant Commissioner, State Tax & Ors.

HC set aside an appellate authority's order rejecting a tax appeal due to delay. The court condoned the 28-day delay, remanded the matter back to the ... Time Limitation - Rejection of appeal on the ground of delay - HELD THAT:- Having heard the learned advocates appearing for the respective parties and noting that the petitioner has a statutory remedy in the form of an appeal before the appellate Tribunal which is yet to be constituted, the instant writ petition is taken up for consideration. The petitioner has preferred an appeal from an order passed under Section 73 of the said Act. Since the appeal was filed belatedly the appellate authority has refused to entertain the appeal. Considering the fact that the appellate Tribunal is not available and it would be far more convenient for the appellate authority to decide the appeal, than for this Court to embark upon an enquiry on facts, and also noting that the appeal was accompanied by the mandatory pre-deposit of Rs.80830/- as is required for maintaining the appeal, the matter should be remanded back to the appellate authority with a direction to hear out and dispose of the appeal. The appeal remanded back to the appellate authority for hearing out the same on merits - petition disposed off. In the case before the Calcutta High Court, the petitioner challenged an order dated 17th September 2024, where the appellate authority under Section 107 of the WBGST/CGST Act, 2017 rejected their appeal due to a delay of 28 days. The appeal, which challenged an order under Section 73 of the same Act, was filed with the necessary pre-deposit and an application explaining the delay. However, the appellate authority dismissed the appeal without considering the explanation provided.Justice Raja Basu Chowdhury heard the matter, noting the absence of an appellate Tribunal and the statutory remedy available to the petitioner. The Court found it more appropriate for the appellate authority to decide the appeal rather than the Court conducting a factual inquiry. Consequently, the Court set aside the order dated 17th September 2024, condoned the delay, and remanded the matter back to the appellate authority. The appellate authority was directed to hear and dispose of the appeal on its merits, expediently, preferably within two weeks from the date of this order's communication. The writ petition was thus disposed of.