M/S. Tirumala Enterprises vs. Additional Commissioner

Held

The Court held that the limitation for filing an appeal under Section 107 of the CGST Act would run against the petitioner only from 16.11.2022, the day after the impugned penalty order was uploaded. The Court deprecated the action of the 3rd respondent in uploading the order belatedly, causing inconvenience to the petitioner. The Court directed that no coercive steps shall be taken against the petitioner for the recovery of the penalty under the impugned order until the expiry of the time to file an appeal. The writ petition was disposed of with these observations. The Court did not expressly leave any issue undecided.

Facts

The petitioner filed a writ petition challenging a penalty order dated 02.03.2022, passed by the 3rd respondent. The petitioner contended that the order was uploaded belatedly. The learned Senior Standing Counsel for CBIC, on instructions, submitted that the impugned penalty order was uploaded on 15.11.2022 due to a technical glitch. The petitioner acknowledged this upload date. The Court noted the inconvenience caused to the petitioner by the delayed uploading of the order.

Key Issues

1. Whether the limitation period for filing an appeal under Section 107 of the CGST Act commences from the date of the penalty order or from the date it was uploaded, given the delay caused by a technical glitch? Petitioner's contention: The petitioner implicitly argued that the delay in uploading the order should not prejudice their right to file an appeal within the prescribed time frame from the actual receipt or knowledge of the order. Revenue's contention: The Revenue, through the learned Senior Standing Counsel, acknowledged the technical glitch and the upload date of 15.11.2022, and sought appropriate orders from the Court, implying acceptance of the fact that the order was not made available to the petitioner earlier.