Sunil Mondal vs. State Of West Bengal And Ors.
Held
The Court held that the petitioner insisted on having the adjudication order tested on merits. It noted that testing the order on merits would require scrutiny of records and consideration of factual issues. Given that the appellate tribunal was yet to be constituted, the Court deemed it prudent to remand the matter back to the appellate authority for adjudication on merits. Consequently, the order dated May 15, 2024, was set aside, and the matter was remanded to the appellate authority. The appellate authority was directed to hear and dispose of the appeal on merits as expeditiously as possible, preferably within 12 weeks from the date of communication of the order. The issue of whether the delay should have been condoned on medical grounds was implicitly addressed by the remand for adjudication on merits.
Facts
The petitioner, Sunil Mondal, challenged an order passed under Section 73 of the WBGST/CGST Act, 2017, for the tax period April 2018 to March 2019. He filed an appeal before the appellate authority under Section 107 of the Act, along with the required pre-deposit. The appeal was admittedly barred by limitation, and the petitioner sought condonation of delay on medical grounds. However, the appellate authority dismissed the appeal on May 15, 2024, solely on the ground of "delay in submission of appeal." The petitioner approached the High Court as the appellate tribunal had not yet been constituted.
Key Issues
1. Whether the appellate authority erred in dismissing the appeal solely on the ground of delay without considering the application for condonation of delay on medical grounds, thereby precluding the petitioner from having the adjudication order tested on merits? Petitioner's contention: The petitioner argued that he was unable to have the adjudication order tested on its merits because the appeal was dismissed on grounds of delay. He sought the Court to either test the matter on merits or remand it to the appellate authority. Revenue's contention: The State submitted that the delay in preferring the appeal was admitted, and therefore, the appellate authority did not commit any irregularity in rejecting the appeal. They did not deny the fact that the appeal was filed with the pre-deposit.
Sections Cited
Section 73, Section 107
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24 ML 175 Ct. No.05 Sws.M
WPA 17881 of 2024 Sunil Mondal Vs. The State of West Bengal & Ors. Mr. Bhaskar Sengupta …..for the petitioner Mr. A. Ray Mr. T.M. Siddique Mr. T. Chakraborty Ms. S. Sanyal …for the State Challenging an order passed under Section 73 of the WBGST/CGST Act, 2017 (herein after referred to as the said Act) dated 3rd July, 2023 for the tax period April 2018 to March 2019 an appeal was filed before the appellate authority under Section 107 of the said Act. Simultaneously with the filing of the appeal, the petitioner had also made payment of the pre-deposit as is required for maintaining the appeal. Admittedly, the appeal was barred by limitation and as such the petitioner filed an application praying for condonation of delay on medical ground. The appellate authority, however, by a cryptic order dated 15th May, 2024 had dismissed the said appeal on the ground “delay in submission of appeal”. Mr. Sengupta, learned advocate appearing on behalf of the petitioner would submit that the petitioner was unable to test out the adjudication order before the appellate authority
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