Senior citizen's tax appeal dismissed as late-revived only if ?15,000 is deposited within three weeks, else dismissal stands.

The dominant issue was whether an appeal dismissed by the appellate authority as time-barred should be revived. The HC held that, considering the appellant's status as an individual senior citizen and reliance on a tax consultant, an equitable opportunity to prosecute the appeal on merits was warranted, but only on strict terms. Accordingly, if the appellant deposits ?15,000 with the HC Legal Services Committee within three weeks and files proof before the appellate authority, the impugned dismissal order shall be treated as set aside and the appeal must be heard on merits; failing such payment, the appellant gets no relief and the dismissal stands.

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The writ petition challenged an order under Section 107 of the WBGST Act, 2017/CGST Act, 2017 dismissing the petitioner's appeal against an adjudication order on the ground of delay. The petitioner attributed the delay to being a senior citizen unable to keep track of portal communications, reliance on a tax consultant, and the use of a third person's e-mail; meanwhile, the GST authorities proceeded to attach the petitioner's bank account based on the adjudication order. The record included screenshots showing notices/orders uploaded on the GST Portal under the "Additional Notices and Orders" tab, though this point was not urged before the appellate authority. While noting the limited explanation for not tracking e-mails, the Court held that, given the petitioner's status as an individual senior citizen dependent on professional assistance, an opportunity should be given to pursue the statutory appeal on merits "upon putting the petitioner on terms." Conditional relief was granted: on payment of Rs. 15,000 to the High Court Legal Services Committee within three weeks and production of proof, the appellate authority must hear the appeal on merits; the impugned dismissal order "shall be of no effect and shall be treated as having been set aside," and the bank attachment shall be lifted. Failure to pay negates the benefit.

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