M/S Pradeep Kumar Grahacharya vs. The Commissioner Of CT And GST,Odisha
Held
The High Court allowed the writ petition, setting aside the impugned order of the Appellate Authority. The Court condoned the delay of 1 month and 4 days in filing the appeal. The matter was remitted back to the Appellate Authority with a direction to decide the appeal on its merits. The Court explicitly stated that this order should not be treated as a precedent for other cases.
Facts
The petitioner, a Proprietor, filed a writ petition challenging an order dated 25.09.2019 passed by the Additional Commissioner of State Tax (Appeal), Balasore. The Appellate Authority rejected the petitioner's first appeal solely on the ground of a delay of 1 month and 4 days in filing the appeal. The petitioner sought to have this order set aside and the appeal decided on its merits.
Key Issues
1. Whether the Appellate Authority erred in rejecting the appeal solely on the ground of delay without considering the merits of the case, thereby violating principles of natural justice? The petitioner argued that the delay was inadvertent and that the Appellate Authority should have condoned the delay and proceeded to hear the appeal on its merits. The revenue's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
11.12.2019
Heard learned counsel for the parties.
By way of this writ petition, the petitioner-Proprietor has challenged the order dated 25.09.2019 (Annexure-5), passed by the Addl. Commissioner of State Tax (Appeal), Balasore (‘Appellate Authority’ for short), in First Appeal Case No.AA-(GST)12/BA-2019-20, rejecting the appeal only on the ground of delay of 1 month and 4 days in filing the appeal.
Taking into consideration the submissions of learned counsel for the petitioner and without delving into the issue of maintainability of the writ petition, more particularly taking into consideration the issue involved herein, we think it proper to allow the writ petition by setting aside the impugned order of the Appellate Authority. Accordingly, the matter is remitted back to the Appellate Authority to decide the appeal on merit. The delay of 1month and 4 days in filing the appeal is condoned.
With the aforesaid observation and direction the writ petition stands disposed of. Misc. Case(s)/I.A.(s) connected to this writ petition if any is/are also disposed of accordingly.
However, it is made clear that th
The judgment continues below.
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