TaxTMI 
TaxTMI 
2025 (6) TMI 1255
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....e assessing officer confirmed a total demand of Rs. 17,79,242/- against the petitioner; ii. The appellate order dated 23.04.2025 passed by the respondent no. 3 whereby the appellate authority refused to condone the delay in filing the appeal and dismissed the same on the sole ground of limitation. 2. Facts leading to the present case are as follows:- The return filed by the petitioner under Section 39 (1) read with Section 44 of WBGST and Services Tax Act, 2017 for the period of 01.04.2019 to 31.03.2020 were duly verified by the respondent authority. Upon such verification, certain discrepancies were detected. Accordingly, an intimation, in FORM GST DRC-01A along with a detailed notice dated 01.04.2024 to the petitioner....
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....order was not available under the commonly accessed tab titled "View Notices and Orders" on the WBGST portal, but was instead uploaded under a different tab titled "View Additional Notices and Orders". As a result, the petitioner was not in possession and/or aware of the passing of the final order. It is finally submitted that no personal intimation whether by SMS or Email was sent to the petitioner regarding the said order. Learned Counsel further submits that during the relevant period one of the partners of the petitioner's firm underwent surgery, while the mother of another partner was critically ill and undergoing intensive medical treatment. Owing to these medical emergencies, the petitioner was unable to prefer the appeal within the ....
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....e notice itself shows that the petitioner was granted personal hearing as well as an opportunity to file his reply to the same. 5. This Court has heard the arguments advanced by the parties and has examined the materials on record. The issue regarding the power of the appellate authority to condone the delay in filing appeal under Section 107 (4) of the WBGST Act is no longer res integra. The Division Bench of this Hon'ble Court in S.K. Chakraborty & Sons. Vs. Union of India reported as (2024) 123 GSTR 229 has already upheld the power of the appellate authority to condone such delay subject to statutory limitations. Thus, the only question remains for consideration is whether the petitioner had shown sufficient grounds for condoning the ....
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.... can condone a delay beyond prescribed period u/s 107(4) of the Act in reasoned cases only. In the later case, the Hon'ble Court observed that appellate authority did not disputed the reason of delay cited by the appellant but still rejected the appeal on limitation ground citing Section 107(4) of the Act. But in the instant case, the reasons cited are found not satisfactory one rather invalid. Ld.A/R of the Appellant failed to forward any logical reason for the delay of filing of appeal at hearing stage. In the first case, Hon'ble Court has found the appellant has explained the delay satisfactorily & sufficiently explained. But in the instant case, appellant neither forwards any satisfactory reason of delay nor could explain the delay logi....
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....c portal as per Rule 142 (1A) read with Section 169. The petitioner being a registered taxable person, cannot plead ignorance of any order merely because it was placed under a different sub folder. The Hon'ble Supreme Court has repeatedly held that when the statute prescribes an electronic mode of service, the onus lies on the assessee to remain vigilant. Tax statutes, especially those governing indirect tax administration, mandate rigid adherence to timelines to ensure certainty and finality in revenue collection. Section 107 (1) and (4) of the WBGST Act reads as follows:- "107. Appeals to Appellate Authority. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act....