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 the petitioner's insufficient explanation for delay, the court remanded the matter to the appellate authority for consideration on merits, condoning the delay. The petitioner was directed to pay Rs. 5000 to the HC Legal Services Committee. The petition was disposed of by remand.

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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.

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