M/S Agriculture Insurance Company Of INDIA Limited And Anr vs. State Of West Bengal And Ors.

Held

The Court held that the explanation provided by the petitioners for the delay in preferring their appeal was reasonable and plausible. It found that the petitioners were not grossly negligent in pursuing their appeal. The Court noted that the appellate authority's order, which asserted that service via the "View Additional Notice and Orders" tab was correct and acceptable, was not in line with the decisions of Co-ordinate Benches in *Shashi Kant Jaiswal* and *St Xaviers College Calcutta Alumni Association*. These precedents supported the view that uploading notices and orders under the "View Additional Notices and Orders" tab is improper. Consequently, the Court condoned the delay occasioned by the petitioners in filing their appeal. The order dated April 16, 2025, passed by the appellate authority was set aside. The matter was remanded to the appellate authority to consider and decide the petitioners' appeal on its merits. No specific amount in dispute was mentioned.

Facts

The petitioners, M/s. Agriculture Insurance Company and another, filed a writ petition challenging an order dated April 16, 2025, passed by the appellate authority under Section 107 of the WBGST Act, 2017. This order dismissed their appeal against an adjudication order dated June 6, 2023, passed under Section 73 of the same Act. The appeal was dismissed solely on the grounds of delay. The petitioners contended that the adjudication order was served on the GST portal under the "View Additional Notice and Orders" tab, instead of the designated "Notices and Orders" tab, leading to their unawareness of the order and subsequent delay in filing the appeal. They claimed the actual date of communication should be April 16, 2024, making their appeal due on July 15, 2024.

Key Issues

1. Whether the service of the adjudication order dated June 6, 2023, on the GST portal under the "View Additional Notice and Orders" tab constitutes proper and acceptable service for the purpose of initiating the limitation period for filing an appeal under Section 107 of the WBGST Act, 2017? 2. Whether the delay in filing the appeal before the appellate authority, occasioned by the petitioners' alleged unawareness of the adjudication order due to improper portal service, should be condoned? Petitioner's arguments: The petitioners argued that service via the "View Additional Notice and Orders" tab is improper, citing decisions from Co-ordinate Benches in *Shashi Kant Jaiswal vs. Assistant Commissioner of State Tax* and *St Xaviers College Calcutta Alumni Association vs. Dy Commissioner of Revenue CGST*, which found such uploading to be wholly improper. They also relied on *S.K. Chakraborty and Sons vs. Union of India* for the proposition that Section 5 of the Limitation Act, 1963, is applicable to appeals under Section 107 of the WBGST Act, 2017. Revenue's arguments: The State respondents submitted that the issue regarding uploading notices and orders under the "View Additional Notices and Orders" tab, which may have existed previously, is no longer a problem as the GST portal has been rectified.