GST:
HC directed Appellate Authority to consider explanation provided by assessee for condonation of delay and hear appeal on merits:
- The petitioner-assessee filed an appeal against an order passed under section 73(9), which was delayed by 55 days. This appeal was accompanied by a Condonation of delay application and a 10% pre-deposit of the disputed tax amount.
- The Appellate Authority rejected the appeal, stating that it lacked jurisdiction to condone delays beyond one month after the prescribed period, as per Section 107(4) proviso.
- The assessee argued that the Appellate Authority ignored the explanation provided in the Condonation of delay application.
- In the case of S.K. Chakraborty & Sons vs. Union of India of Calcutta HC, it was established that the Appellate Authority has the competence to condone delays beyond one month of the prescribed period for filing an appeal.
- Based on the above case, the order rejecting the appeal was set aside. The Appellate Authority was directed to consider the assessee’s explanation in the Condonation of delay application and hear the appeal on its merits.
Calcutta HC – Partha Pratim Dasgupta v. Joint Commissioner of State Tax [WPA NO. 12584 OF 2024]
