DISMISSAL OF APPEAL AT APL-02 STAGE

[Sadanand Bulbule]

In terms of Section 107(1), threes months time is given to file an appeal against any order/decision. Further one month time is given under Section 107(9) to admit the appeal petition filed beyond three months, if the Appellate Authority is satisfied for the cause demonstrated by the appellant.

Contrary to the above legal position, some Appellate Authorities, without considering the genuine reasons for condonation of delay under Section 107[9], are dismissing the appeals by indicating the reason- 'filed beyond prescribed period' while issuing APL-02 itself. Meaning, there is no separate & speaking order for dismissal.

Despite the mandatory provision of Section 75[4] and umpteen number of binding rulings of the High Courts/Apex Court, no opportunity of personal hearing is provided. This is clear violation of PNJ.

Are such cases fit to restore appeal petitions under Section 107[1] via 161 or to approach the High Court under Article 226? Second option is very expensive and time consuming process.

AI Summary

GST Appeals Face Critical Procedural Scrutiny: Section 107(9) Violations Expose Systemic Challenges in Appellate Mechanisms Legal discussion forum addresses procedural challenges in GST appeal process, focusing on improper dismissal of appeals. Key issues include mechanical rejection of appeals without:1. Proper consideration of delay condonation under Section 107(9)2. Providing opportunity for personal hearing3. Issuing reasoned speaking ordersThe forum suggests two potential remedies: filing rectification under Section 161 or pursuing writ petition under Article 226. Recommended approach involves challenging non-speaking orders by demonstrating violation of statutory provisions and principles of natural justice.