Rama Shanker Modi vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Rama Shanker Modi, challenged an order dated May 1, 2023, passed by the appellate authority under the CGST Act. The appeal was dismissed on a technical ground: the certified copy of the order against which the appeal was filed was submitted beyond the prescribed time limit. It was an admitted position that the appeal itself was filed electronically within the stipulated time. The petitioner contended that the delay in filing the certified copy was due to a bonafide mistake. The impugned order dismissed the appeal without considering its merits.
Held
The Court held that the appellate authority was not justified in dismissing the appeal on a technical ground without considering its merits, especially when the appeal was filed electronically within time and the delay in filing the certified copy was attributed to a bonafide mistake. The Court reasoned that in the interest of justice, such technicalities should not bar the consideration of an appeal on its substance. The principle established is that procedural delays, if bonafide and not intended to cause prejudice, should not lead to the forfeiture of the right to appeal on merits. The Court set aside the appellate authority's order dated May 1, 2023, and remanded the matter back to the appellate authority. The appellate authority was directed to accept the certified copy filed beyond time and to consider and dispose of the appeal on its merits after providing an opportunity of hearing to the petitioner, passing a reasoned and speaking order within four weeks.
Key Issues
1. Whether the appellate authority was justified in dismissing the petitioner's appeal solely on the technical ground of the delayed filing of the certified copy of the order, despite the appeal being filed electronically within time. Petitioner's Contention: The petitioner argued that the delay in filing the certified copy was due to a bonafide mistake and that the appeal was filed electronically within the time limit. The dismissal on a technicality, without considering the merits of the appeal, was unjust. Revenue's Contention: The judgment does not record any specific arguments made by the CGST Authorities.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
WPA 15639 Of 2023
2023
Sl no. 5
Rama Shanker Modi Ct no. 2
- Vs - P.M. The Assistant Commissioner, Central Goods and Services Tax and Central Excise, BBD Bag-I Division & Ors.
Mr. Anil Kumar Dugar
… for the petitioner
Mr. K. K. Maiti,
Mr. Tapan Bhanja
… for the CGST Authorities
Heard learned advocate appearing for the parties.
By this writ petition, petitioner has challenged the impugned order of the appellate authority under CGST Act dated 1st May, 2023 dismissing the appeal of the petitioner on the technical ground of filing certified copy of the order against which appeal was filed as beyond time.
It is an admitted position that the appeal has been filed electronically within time but due to bonafide mistake of the petitioner it could not be filed within time.
Considering the facts and circumstances of this case and in the interest of justice and in view of the fact that the appeal of the petitioner was
2 dismissed only on the technical ground without going into the merit, the aforesaid order of the appellate authority dated 1st May, 2023 is set aside and the matter is remanded back to the appellate authority concerned to accept the certified copy filed by the petitioner beyond time and consider and dispose of the appeal in question in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner , within a period of four weeks from the date of communication of this order.
With this observation and direction this writ petition being WPA 15639 of 2023 stands disposed of.
(Md. Nizamuddin, J.)
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.