Isha Holidays (P) Ltd Vs Commissioner (Kerala High Court)
Date: September 24, 2023
Subject Matter
Appellate authority does not have the power to condone the delay in filing the appeal beyond one month from the three-month period prescribed u/s 107
Summary
The case involves a writ petition filed by the petitioner against an assessment order passed by the State Tax Officer under Section 73 and Rule 142 of the Goods and Services Tax (GST) Act for the tax period 2017-18. The total tax, interest, and penalty have been assessed at Rs. 4,52,826/-. The petitioner appealed against the assessment order, but the appellate authority dismissed the appeal as it was filed beyond the allowable period. The appellate authority does not have the power to condone the delay in filing the appeal beyond one month from the three-month period prescribed under Section 107 of the GST Act. As the petitioner filed the appeal after a delay of 144 days, it was dismissed on the ground of delay. The court, acknowledging the lack of power for the appellate authority to condone the delay beyond three months, dismissed the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. The petitioner has filed this writ petition under Article 226 of the Constitution of India impugning Exhibit P-1 assessment order passed by the 2nd respondent State Tax Officer under Section 73 read with Rule 142 of the Goods and Services Tax and Rules made thereunder for the tax period 2017-18. Total tax, interest and penalty for the said period have been assessed as Rs.4,52,826/- (Rupees Four lakh fifty two thousand eight hundred and twenty six only).
2. Against Exhibit P-1 assessment order dated 25.07.2022, the petitioner approached the department on appeal under Section 107 before the appellate authority. The appeal was filed on 18.03.2023. The appellate authority has dismissed the appeal on the ground that the same was barred by limitation as prescribed under Sub-section (1) read with Sub-section (4) of Section 107 read with Section 4 of the GST Act, 2017. The appeal was filed only on 18.03.2023 and it was in delay of 144 days. The appellate authority does not have any power to condone the delay in filing the appeal beyond the period of one month from the period of three months as prescribed under Sub-section 1 of Section 107 of the GST Act, 2017. As the petitioner has filed appeal beyond the total period of four months, it has been dismissed on the ground of delay.
3. Learned Counsel for the petitioner is not in a position to point out any powers vested with the appellate authority to condone the delay beyond the period of four months. The appeal has to be filed within a period of three months and the appellate authority has the powe to condone the delay by one month if the appellate authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within a period of three months.
4. In view of the fact that there is no power vested with the appellate authority to condone the delay beyond three months, this Court finds no grounds to entertain this writ petition and it is hereby dismissed.