Debabrata Mishra vs. The Commissioner Of CT And GST
Held
The Court held that it cannot, in the exercise of its writ jurisdiction under Article 226 of the Constitution of India, direct the appellate authority to entertain an appeal filed beyond the statutory limitation period prescribed by Section 107 of the OGST Act. The Court acknowledged that the statute is clear regarding the limitation and the appellate authority's lack of power to condone delays beyond one month. However, the Court, taking a liberal view due to the petitioner's indisposition, permitted the petitioner to file a detailed representation before the CT & GST Officer (Opposite Party No.3) within three weeks for restoration/re-issuance/issuance of the registration certificate. The Court directed that this representation be disposed of in accordance with the law, taking a liberal view. The petitioner was also directed to rectify all defects and pay any balance tax along with the representation.
Facts
The petitioner's GST registration certificate was cancelled by the GST authorities via an order dated March 27, 2019, following a show cause notice. The petitioner was required to file an appeal within three months, with a possible condonable delay of one month, as per Section 107 of the OGST Act. However, the petitioner filed the appeal beyond the four-month period. The appellate authority dismissed the appeal on grounds of delay, as it lacked the authority to condone delays beyond the statutory limit. The petitioner then filed a writ application before the High Court, submitting medical reports to demonstrate their indisposition during the appeal filing period.
Key Issues
1. Whether the High Court, in its writ jurisdiction under Article 226 of the Constitution of India, can direct the appellate authority to entertain an appeal filed beyond the statutory limitation period prescribed under Section 107 of the OGST Act, especially when the appellate authority lacks the power to condone such delay? Petitioner's contention: The petitioner argued that their delay in filing the appeal was due to prolonged indisposition, supported by medical reports, and sought relief from the Court. Revenue/State's contention: The State, through its counsel, submitted that the OGST Act clearly stipulates the limitation period for filing appeals and the extent to which delay can be condoned. They contended that the appellate authority has no jurisdiction to entertain appeals filed beyond this period.
Sections Cited
Section 107
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18.02.2020 Heard learned counsel for the petitioner and Mr. Sunil Mishra, learned counsel for the State, GST authorities.
Pursuant to the show cause notice issued by the GST authorities, the petitioner supplied all the documents and on consideration of the same vide order dated 27.03.2019, Registration Certificate of the petitioner was cancelled. The petitioner should have filed appeal before the competent authority within a period of three months or at best within a period of four months, as there is period of one month condonable, delay in the provision contained in Section- 107 of the OGST Act.
However, the petitioner filed appeal beyond the limitation of four months and the appellate authority admittedly had no authority to condone the delay in preferring the appeal. When the appeal was dismissed on the ground of delay vide order dated 06.12.2019, the petitioner has filed this writ application along with medical reports in respect of the petitioner to show that he had reason not to approach the appellate authority during the time allowed by the Act. W.P.(C) NO.370 of 2020
The judgment continues below.
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