M/S Shiv Enterprises vs. State Of U.P. And 2 Others

It is argued on behalf of the petitioner that the appellate authority did not applied its mind and dismissed the appeal on the ground of delay for appeal being not filed within the time as prescribed under the Act, which is three months. It is further submitted that the order was passed by the assessing authority on 30.08.2024, whereas, appeal was preferred on 15.02.2025 and sufficient cause for delay in filing the appeal was shown. Learned counsel for the petitioner submits that the provisions as contained in sub sections of Section 107 of GST Act the appellate authority has both the power to hear the appeal on application as well as by suo-motu exercise of powers for which six months' time is prescribed. It is contended that the object behind the provisions is to arrest a miscarriage of justice in the event it has taken place at the end of the assessing officer. It is contended that there was sufficient explanation offered in preferring the appeal with delay, inasmuch as, delay was of merely 46 days. It is argued that since power vested with the appellate authority provides for condoning delay of one month beyond prescribed period, the appellate authority found it appropriate to dismiss the appeal on the ground of delay. It is contended that in similar set of facts one writ petition being Writ - Tax No. 1017 of 2025, M/s. Areeba Constructions & Suppliers v. Assistant Commissioner, State Tax Sector 4, Shahjahanpur & Another, reported in 2025 UPTC [Vol. 120] 721 petition was allowed remanding the matter to the appellate authority. Learned Standing Counsel could not dispute the above legal proposition, nor could dispute the relevant provisions contained under sub sections of Section 107 of GST Act, 2017 which empower the appellate authority to exercise