Keysight Technologies INDIA Private Limited vs. Assistant Commissioner Of Central Tax, Bidhannagar Division And Ors
Facts
The petitioner, Keysight Technologies India Pvt. Ltd., filed a writ petition challenging an order dated March 31, 2023, passed by the appellate authority under the CGST Act. The appeal was dismissed on the technical ground of a 7-day delay in filing the certified copy of the adjudication order, despite the appeal being electronically filed within the prescribed time. The petitioner contended that the dismissal was based on a minor technicality without considering the merits of the appeal.
Held
The Court held that the dismissal of the petitioner's appeal on the technical ground of a 7-day delay in filing the certified copy of the adjudication order, while the appeal was electronically filed within time, was unjust. The Court found that the appeal was dismissed on a mere technicality without examining its merits. Therefore, in the interest of justice, the impugned order dated March 31, 2023, was set aside. The matter was remanded back to the appellate authority to pass a reasoned and speaking order after providing the petitioner an opportunity of hearing. The appellate authority was directed to do so within three months from the date of communication of this order.
Key Issues
1. Whether the appellate authority was justified in dismissing the petitioner's appeal on the technical ground of a 7-day delay in filing the certified copy of the adjudication order, when the appeal was electronically filed within time, thereby contravening principles of natural justice and the intent of Section 107 of the CGST Act? Petitioner's Arguments: The petitioner argued that the dismissal was based on a mere technicality of a minor delay in submitting a certified copy, while the appeal itself was filed electronically within the statutory period. They contended that this technical ground prevented a consideration of the merits of their case, leading to an unjust outcome. Revenue's Arguments: The judgment does not record any specific arguments made by the CGST authority.
Sections Cited
Section 107
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2023. CGST & CX Commissionerate & Ors. Mr. R. Chatterjee. … For the Petitioner. Mr. B. P. Banerjee, Mr. Tapan Bhanja. ……..for the CGST authority. Heard learned Advocates appearing for the parties.
By this writ petition, petitioner has challenged the impugned order of the appellate authority under CGST Act dated 31st March, 2023, dismissing the appeal in question of the petitioner on the technical ground of delay of 7 days in filing the certified copy of the adjudication order though the appeal was electronically filed within time. Considering the facts and circumstances of the case and that there is a very minor delay of 7 days and that the appeal was dismissed on mere technical ground of delay of 7 days without going into the merit of the appeal, in the interest of justice, the aforesaid order dated 31st March, 2023 is set aside and the matter is remanded back to the appellate authority by 2 passing a reasoned and speaking order after giving an opportunity
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