Jyoti Prasad Sahu & Sons Vs Chief Commissioner
Date: July 1, 2024
Subject Matter
Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic
Summary
In the case of Jyoti Prasad Sahu & Sons Vs Chief Commissioner, the Orissa High Court addressed the issue of procedural delays in filing GST appeals due to COVID-19 restrictions. The petitioner, Jyoti Prasad Sahu & Sons, challenged an order from February 26, 2024, which rejected their appeal solely on the ground of limitation, without considering the appeal's merits. The petitioner attributed the delay in filing to the disruptions caused by the pandemic. The Court found that the Commissioner (Appeal) had wrongly focused solely on the delay issues and did not properly evaluate the appeal against the backdrop of the extraordinary circumstances created by the COVID-19 outbreak. The Court noted that it was essential for the appellate authority to reassess the appeal fairly and with regard to the pandemic's impact. Consequently, the High Court set aside the rejection order and remanded the case back to the Commissioner (Appeal) for fresh consideration, emphasizing the need to allow for a substantive hearing.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. Heard Mr. C.R. Das, learned counsel appearing for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue.
3. The petitioner has filed this writ petition seeking to quash the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar in rejecting Order-in-Appeal No.08/ST/RKL-GST/2024 on the ground of limitation without going into merits of the case.
4. Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue stated that there was delay in filing the appeal in view of COVID-19 restriction and, as such, the appellate authority could have condoned the delay. Therefore, the matter can be remitted to the appellate authority for its readjudication.
5. Considering the contention raised by learned Junior Standing Counsel appearing for the Revenue, this Court sets aside the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar in Order-in-Appeal No.08/ST/RKL-GST/2024 and the matter is remitted to the very same authority to consider the same afresh taking into consideration the order dated 10.01.2022 passed by the apex Court in Suo Motu Writ Petition (C) No.3 of 2020 and pass appropriate order affording opportunity of hearing to all the parties.
6. With the above observation and direction, the writ petition stands disposed of.