2025 (7) TMI 1863 - HC - GST

Appeal dismissed as time-barred; matter remanded for merits despite delay, Rs. 5000 cost imposed under procedural rules

The HC rejected the petitioner's appeal as time-barred but acknowledged the petitioner's difficulty due to the absence of an Appellate Tribunal. Despite ... Rejection of petitioner's appeal on the ground of time limitation - HELD THAT:- In the instant case, an adjudication order has been passed upon the petitioner being served with the requisite notices, though the petitioner claims to have overlooked the notices by reasons of such notices being uploaded on the common portal under the heading “Additional Notices and Orders”. However, having regard to the fact that the petitioner had responded to the pre-show cause notice, I am not inclined to accept such explanation provided by the petitioner. Be that as it may, taking into consideration the fact that the provisions of the said Act provides for multi- tire adjudicating process and the petitioner by reasons of the Appellate Tribunal not being constituted is unable to maintain its challenge before the statutory authority, ordinarily, this Court would be required to hear out the matter on merits. In this context, I may note that all records of the proceedings are available on the common portal and it is far more convenient for the appellate authority to access such records from the common portal. On the contrary, for this Court to determine the cause the entire records would be required to be downloaded and placed before this Court. Though the explanation provided for by the petitioner is not entirely sufficient, however, for the ends of justice, the matter is remanded back to the appellate authority for a decision on merits, by condoning the delay, subject to the petitioner making payment of a sum of Rs. 5000/- with the Calcutta High Court Legal Services Committee - petition disposed off by way of remand. ISSUES: Whether the appellate authority erred in rejecting the appeal on the ground of limitation under Section 107 of the WBGST/CGST Act, 2017.Whether the petitioner's claim of unawareness of notices uploaded under 'Additional Notices and Orders' on the common portal justifies condonation of delay in filing the appeal.Whether the High Court can interfere and remit the matter to the appellate authority for adjudication on merits in absence of the Appellate Tribunal.The conditions under which delay in filing appeal may be condoned and the appeal heard on merits. RULINGS / HOLDINGS: The appellate authority did not err in rejecting the appeal on limitation grounds as the petitioner was served with requisite notices and had responded to the pre-show cause notice; thus, the petitioner's explanation of being unaware due to notices being uploaded under 'Additional Notices and Orders' is not accepted.The High Court, considering the multi-tier adjudicating process under the said Act and the non-constitution of the Appellate Tribunal, remanded the matter back to the appellate authority to decide the appeal on merits by condoning the delay.Delay in filing the appeal is condoned subject to the petitioner making a payment of Rs. 5000/- to the Calcutta High Court Legal Services Committee as a condition precedent to the appellate authority hearing the appeal on merits.The consequential demand, if any, in form ALP-04 stands quashed upon compliance with the Court's directions.Failure to comply with the payment condition within two weeks will result in the order not benefiting the petitioner and respondents being free to enforce their demand. RATIONALE: The Court applied the statutory framework under the WBGST/CGST Act, 2017, particularly Sections 61, 73(9), and 107, governing notice issuance, adjudication, and appeals.The Court emphasized the availability of records on the common portal facilitating appellate authority's access, making remand for merits consideration appropriate and convenient.The decision reflects a discretionary exercise of power to condone delay in filing appeals where statutory appellate remedy is unavailable due to non-constitution of the Appellate Tribunal, balancing procedural compliance and substantive justice.No dissent or doctrinal shift was indicated; the Court's approach aligns with principles of fairness and judicial discretion in administrative adjudication processes.