2025 (7) TMI 1823 - HC - GST

Delay of 394 Days in Filing Appeal Under Section 107 West Bengal GST Act Not Allowed

Madhu Agarwal Versus The Joint Commissioner of Revenue, Sales Tax, Jalpaiguri Circle & Ors.

The HC held that delay of 394 days in filing an appeal under Section 107 of the West Bengal GST Act could not be condoned as the statute permits ... Condonation of delay of 394 days in preferring appeal u/s 107 of West Bengal Goods and Service Tax Act, 2017 - appropriate resons for delay or not - date of hearing not duly notified - violation of principles of natural justice - HELD THAT:- Section 107(4) prescribes if appeal is not presented within the regular period of 90 days in that event on expressing satisfaction Appellate Authority can condone the delay to the extent of one month and not beyond that - statute has prescribed condonation of delay in entertaining the appeal to the extent of one month in absence of cogent reason for condoning such delay, delay of 394 days should not be condoned which would render provisions under Section 107(4) otiose. What is important in the present case is the reasons assigned in support of condonation of delay are found not to be appropriate reasons - Attempt is made on behalf of the petitioner to question order of the Adjudicating Authority dated 16th January, 2024 on the ground of violation of natural justice since date of hearing was not duly notified. Petition dismissed. ISSUES: Whether delay of 394 days in preferring an appeal under Section 107 of the West Bengal Goods and Service Tax Act, 2017 can be condoned.Whether the reasons given for the delay, including informal marital separation and resultant inability to file appeal timely, constitute sufficient cause under Section 107(4).Whether there was violation of the principles of natural justice due to non-fixation of a personal hearing date before the Adjudicating Authority.Whether the detailed show cause notice complied with the requirements of natural justice by providing an opportunity to appear and be heard. RULINGS / HOLDINGS: The delay of 394 days in filing the appeal under Section 107 of the said Act is not condoned as the statutory provision under Section 107(4) permits condonation of delay only up to one month, and the delay far exceeds this period without cogent reasons.The reasons assigned for the delay, including informal separation and residence at different places, were found not to be 'appropriate reasons' or sufficient cause to justify condonation of delay.The contention of violation of natural justice on the ground that no date of personal hearing was fixed is rejected since the detailed show cause notice dated 14th December, 2023 expressly directed the petitioner to appear on 15th January, 2024, which was not complied with.The order of the Adjudicating Authority dated 16th January, 2024 was validly passed after affording opportunity to appear, and the petitioner's non-appearance does not amount to violation of natural justice. RATIONALE: The Court applied the statutory framework under Section 107 of the West Bengal Goods and Service Tax Act, 2017, particularly Section 107(4), which prescribes a maximum condonation period of one month beyond the 90-day appeal period.The Court emphasized that condonation of delay beyond the statutory limit without 'cogent reasons' would render the provisions of Section 107(4) 'otiose.'The Court relied on the detailed show cause notice as evidence that the petitioner was given adequate opportunity to be heard, thereby negating claims of violation of natural justice.No dissent or doctrinal shift was noted; the ruling adhered to established principles of statutory interpretation and procedural fairness.