Maharashtra State Tax Tribunal

[Vasudev Mehta]

Respected Sir

We had filed an appeal in Maharashtra State Tax Tribunal. The date of order of commissioner Appeals was 31.03.2021. However it was received by us on 19.03.2025 and we filed an appeal on 25.03.2025. A defect memo was issued that no condonation application was filed. We replied that we have made the appeal on time. However, registrar summarily rejected the appeals without providing any opportunity of heard. Can we file restoration application against the same by filing delay condonation and will we get a hearing for restoration>

[YAGAY andSUN]

Following revert may be useful in your matter.  However, you need to consult this matter with Local Consultant having domain over MVAT.

In the situation you've described, where the Maharashtra State Tax Tribunal rejected your appeal for failure to file a condonation of delay application, and considering that you did not get an opportunity to be heard, it’s important to understand the options available for restoration of your appeal and filing a condonation of delay.

Key Points in Your Case:

• The order from the Commissioner (Appeals) was dated 31st March 2021.

• You received the order on 19th March 2025 (a gap of 4 years).

• Your appeal was filed on 25th March 2025, after receiving the order.

• The defect memo pointed out the failure to file a condonation of delay application, which is required under certain circumstances when the appeal is filed after the prescribed time limit.

• The Registrar summarily rejected the appeal without a proper hearing on the grounds of the defect.

Options Available:

1. Restoration of Appeal:

You can certainly file a restoration application before the Maharashtra State Tax Tribunal to seek the restoration of your appeal. Here's how the process generally works:

• Condonation of Delay Application: The restoration application will need to be accompanied by a condonation of delay application. You must provide a valid reason for the delay in filing the appeal and why the delay should be condoned. In your case, the delay in receiving the order might be the key factor.

  • You need to clearly explain why the order was not received earlier and why the appeal could not be filed within the prescribed period (if you were unaware of the order or if there was any postal delay or other valid reasons).

• Grounds for Restoration: In your application, you should mention that you were not given an opportunity to be heard before the rejection and that principles of natural justice were not followed. The fact that you were denied a hearing could be a strong argument for restoration.

  • You can cite Rule of natural justice (right to be heard), as the registrar’s decision was summarily made without a hearing, which could be contrary to procedural fairness.

2. Filing Delay Condonation:

Along with your restoration application, you must file a delay condonation application, which is required for appeals that are filed after the statutory time limit. This application should explain the reasons for the delay in filing the appeal.

Here’s what you need to do in the delay condonation application:

• Detailed Explanation for Delay: Provide a clear and detailed explanation of the delay in receiving the order. If the order was delayed in reaching you due to postal issues or any administrative reasons, this should be highlighted.

  • If there was any valid reason for delay (e.g., administrative delays, unavailability of the order, etc.), you must justify it.

  • Make sure to provide supporting documents if available (like postal receipts, correspondence, etc.).

• Supporting Case Laws: You can refer to case laws where the courts have allowed delay in filing appeals due to valid reasons, even if the delay was substantial, provided the reasons are reasonable. This strengthens the case for condoning the delay.

3. Request for Hearing:

When filing the restoration application and the delay condonation application, you should request an opportunity for oral hearing to present your arguments.

• Natural Justice: Since the appeal was rejected summarily without hearing, you have the right to request a fair hearing under the principles of natural justice.

• Communication of the Hearing: Ensure that your restoration application specifically mentions that you are requesting a personal hearing to explain the reasons for the delay in the appeal filing, as well as to be heard on why your appeal should be restored.

Will You Get a Hearing?

Yes, if you file a restoration application along with the condonation of delay request, the tribunal is likely to provide a hearing. The tribunal is expected to follow principles of natural justice, which means they should give you a fair chance to be heard before making a final decision on the restoration.

Given that the appeal was rejected without a hearing, the tribunal may allow a hearing for the restoration and condonation of delay application to examine whether the delay is excusable and whether the appeal should be reinstated.

Steps to Follow:

1. Prepare and File Restoration Application: File a formal restoration application explaining that the rejection of the appeal was without a hearing.

2. File Condonation of Delay Application: Accompany the restoration application with a detailed condonation of delay application outlining the reasons for delay in filing the appeal (non-receipt of order on time).

3. Request for Hearing: In your applications, clearly request a personal hearing to explain the matter and provide supporting evidence.

4. Follow Up: After submitting the applications, follow up with the tribunal to ensure they have scheduled a hearing.

Conclusion:

While the Registrar’s rejection was based on the defect memo regarding non-filing of a condonation application, you still have an opportunity to seek restoration of your appeal by filing a condonation of delay application. You should request a personal hearing as part of this process to ensure that you get a fair opportunity to present your case and explain the reasons for the delay. If done correctly, the tribunal is likely to grant you a hearing and consider your request for restoration and delay condonation.

[KASTURI SETHI]

Your appeal was rejected by the Tribunal without granting an opportunity for  personal hearing. So the chances for acceptance of application for restoration of the appeal are bright. But before restoration of the appeal, the following questions will arise :-  

 What is the reason for inordinate delay of four years ?

Who was sleeping over this file ?

Who is responsible for such delay ?

Have you any solid documentary evidence regarding the receipt of the Order on 19.03.25 ?

The period for appeal is to be computed from the date of  communication. The date of communication  is when you come to know about the Order. Communication is not one-way traffic. 

             All the above factors have to be taken care of. 

 

[DR.MARIAPPAN GOVINDARAJAN]

While filing the appeal itself it might be mentioned the date of receipt of the order and there might be a mention that there was no delay in filing appeal.  Many of us missed in doing this while filing appeal after a long time even though there is no delay.

[Vasudev Mehta]

Dear Sir,

We had put date of receipt as 19.03.2025 only. However, still the registrar issued a defect memo for filing delay condonation to which we replied that there is no delay. Still he summarily rejected the appeal stating that appeal memo is not accompanied by a delay condonation for which we have filed a restoration application and have also filed a delay condonation

[KASTURI SETHI]

Although you have filed an application for condonation of delay, yet you must ALSO  stick to your stand already taken because de facto there was no delay. This must be shown as  basic  reason along with documentary evidence for non filing of application for condonation of delay earlier..

           All should be expressed humbly and politely.Do not deviate from factual position/truth. 

[DR.MARIAPPAN GOVINDARAJAN]

I think you have not given the detailed facts in the appeal.  The date of impugned order; the proof of the receipt of the order in a later date by you and explaining that there was no delay.

[Vasudev Mehta]

Dear Sir,

I had given them a detailed letter explaining that there is no delay and they had written in the defect memo that the same will place before tribunal bench for orders. However, it was never placed and it was summarily rejected against which I have filed a restoration application

[DR.MARIAPPAN GOVINDARAJAN]

It is learnt that you have not given the same in the appeal itself.  You may file appeal against the order before the First Appellate Authority or file a writ petition before High Court.

[YAGAY andSUN]

Whether you had submitted the duly stamped envelope (proof of date of dispatch) in which you received the Order of the Commissioner Appeals or not?

[KASTURI SETHI]

What is the reason for not producing the proof of late receipt of the Order-in-Appeal at appropriate time ?

[Vasudev Mehta]

Respected Sir,

There is no proof of dispatch sir with regards to the order. We has collected certified order. Even the department has confirmed the said fact at the time of hearing in the tribunal.

[KASTURI SETHI]

The date of receipt of certified copy of the Adjudication Order cannot be treated as the relevant date of communication. There must be  solid ground for condonation of delay with documentary  evidence.

     

AI Summary

Delayed Tax Appeal Dismissed: Procedural Technicality Challenges Fairness of Administrative Review Process A taxpayer filed an appeal with the Maharashtra State Tax Tribunal after receiving a commissioner's order four years later. The registrar summarily rejected the appeal for not filing a delay condonation application. The appellant seeks to file a restoration application, explaining the delayed receipt of the original order and requesting a hearing to present arguments for reinstating the appeal based on procedural fairness and natural justice principles.