A recent case where a company (petitioner) challenged the rejection of their appeal against a Goods and Service Tax (GST) order.

Background:

• The petitioner received a GST order they disagreed with in October 2023.
• They filed an appeal in February 2024, but it was beyond the usual one-month timeframe.
• The petitioner included an explanation for the delay and requested a delay condonation.
• The Appellate Authority rejected the appeal solely because it was filed late.

Petitioner's Argument:

• The petitioner argues they have the right to appeal and request a delay extension.
• The Appellate Authority ignored their explanation and misinterpreted the law.
• They believe the Appellate Authority failed to properly consider the appeal.

Respondent's Argument:

• The law limits the period for delay condonation.
• The Appellate Authority followed the statute correctly.

Court's Decision:

• The court acknowledges the appeal was late but highlights the petitioner's right to request a delay extension.
• The court cites a previous case S. K. Chakraborty & Sons Vs. Union of India [2023 TAXONATION 2082 (CALCUTTA)] where the same court ruled that Appellate Authorities can condone delays beyond one month.
• The court finds the Appellate Authority should have considered the delay explanation.
• The court sets aside the appeal rejection and directs the Appellate Authority to hear the appeal on its merits.

Case Law-Partha Pratim Dasgupta Versus The Joint Commissioner of State Tax

Citation-2024 TAXONATION 1260 (CALCUTTA)

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