Rama Shanker Modi Vs Assistant Commissioner
Date: July 19, 2023
Subject Matter
Appellate authority is directed to accept the certified copy filed by the petitioner, even if it is beyond the time limit
Summary
The petitioner has filed a writ petition challenging the order of the appellate authority under the CGST (Central Goods and Services Tax) Act. The appellate authority had dismissed the petitioner's appeal on the technical ground of filing the certified copy of the order beyond the specified time. The petitioner had filed the appeal electronically within the given time, but due to an unintentional mistake, the certified copy was not filed within the deadline. The court, considering the circumstances and in the interest of justice, has set aside the appellate authority's order and remanded the matter back to the appellate authority for reconsideration. The appellate authority is directed to accept the certified copy filed by the petitioner, even if it is beyond the time limit, and dispose of the appeal by passing a reasoned order after giving an opportunity of hearing to the petitioner within four weeks from the date of communication of the court's order. The writ petition has been disposed with this observation and direction.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Heard learned advocate appearing for the parties.
By this writ petition, petitioner has challenged the impugned order of the appellate authority under CGST Act dated 1st May, 2023 dismissing the appeal of the petitioner on the technical ground of filing certified copy of the order against which appeal was filed as beyond time.
It is an admitted position that the appeal has been filed electronically within time but due to bonafide mistake of the petitioner it could not be filed within time.
Considering the facts and circumstances of this case and in the interest of justice and in view of the fact that the appeal of the petitioner was dismissed only on the technical ground without going into the merit, the aforesaid order of the appellate authority dated 1st May, 2023 is set aside and the matter is remanded back to the appellate authority concerned to accept the certified copy filed by the petitioner beyond time and consider and dispose of the appeal in question in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner , within a period of four weeks from the date of communication of this order.
With this observation and direction this writ petition being WPA 15639 of 2023 stands disposed of.