Acom Digital PVT. LTD. vs. Union Of INDIA And Ors.
Facts
The petitioner, Acom Digital Pvt. Ltd., challenged an order dated December 29, 2023, passed by the appellate authority under the WBGST Act. The appeal was dismissed due to a delay of 248 days. The original order, passed by the adjudicating authority, had cancelled the petitioner's GST registration for non-filing of returns within the stipulated time. The petitioner contended that the delay in filing the appeal was caused by technical glitches on the department's portal, leading to multiple unsuccessful attempts to file electronically and a refusal to accept the appeal manually, despite lodging several complaints.
Held
The Court, considering the facts and circumstances, the petitioner's explanation for the delay, and in the interest of justice, disposed of the writ petition. The CGST authority was directed to intimate the petitioner the revenue due, if any, for the restoration of registration within 7 working days. The petitioner was to pay this amount within 7 days of receiving the intimation. Upon payment, the registration would be restored within 7 days. The portal was to be opened for 30 days to facilitate this payment. This order was conditional upon the petitioner paying a cost of Rs. 25,000/- to the authority within 7 days and providing proof of payment. Failure to comply with any condition would render the order void, reviving the cancellation of registration. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the appellate authority was justified in dismissing the petitioner's appeal solely on the ground of delay, considering the petitioner's explanation of technical glitches on the GST portal? (Question of mixed law and fact, turning on principles of natural justice and the discretion of appellate authorities under the WBGST Act). Petitioner's Contention: The petitioner argued that the delay was attributable to technical issues with the department's portal, supported by lodged complaints and unsuccessful manual filing attempts. They contended that the appellate authority should have considered these circumstances and condoned the delay in the interest of justice. Revenue's Contention: The judgment does not record any specific arguments made by the CGST authority regarding the dismissal of the appeal on grounds of delay.
Sections Cited
WBGST Act
AI-generated summary — verify with the full judgment below
2024. PB Sl. No.
WPA 7234 of 2024 Acom Digital Pvt. Ltd. Vs The Union of India & Ors. Mr. Rajesh Kr. Mishra, Mr. S. Mukherjee, Mr. S. Das, Mr. S. Poddar. …….for the petitioner. Ms. R. V. Kundalia, Mr. Tapan Bhanja. ……..for the CGST authority. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 29th December, 2023, of the appellate authority under the relevant provisions of WBGST Act, dismissing the appeal of the petitioner on the ground of delay of 248 dadys. Appeal in question was filed before the appellate authority against the order of the adjudicating authority cancelling the registration of the petitioner for non-filing of the return within time. Petitioner submits that due to technical glitches in the portal of the department, delay in filing
the appeal has occurred and the several unsuccessful attempts were made by the petitioner for filing the appeal electronically. Petitioner lodged several
2 complaints with docket number and petitioner submits that appeal was refused to accept manually also. Considering the facts and circumstances of the ca
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.