A.P. Garments PVT LTD vs. Assistant Commissioner, CGST And Cx., Behala Division, Kolkata South Commissionerate And Ors
Facts
The petitioner, A.P. Garments Pvt. Ltd., challenged an order dated April 16, 2021, passed by the Appellate Authority under the CGST Act. The Appellate Authority dismissed the petitioner's appeal solely on the grounds of inordinate delay, approximately 300 days. The petitioner contended that the delay was attributable to the petitioner's illness and the prevailing Covid-19 pandemic period. The petitioner agreed to pay a cost of Rs. 1,25,000/- if the delay was condoned and the appeal was heard on its merits. The CGST Authority and the Union of India were the respondents.
Held
The Court set aside the impugned order of the Appellate Authority dated April 16, 2021, and remanded the matter back to the Appellate Authority for hearing the appeal on merits. This decision was made on the condition that the petitioner pays a cost of Rs. 1,25,000/- to the CGST Authority within 15 days of the order's communication and files proof of payment before the Appellate Authority. The Appellate Authority is directed to hear and dispose of the appeal on merits expeditiously, preferably within four months from the date of payment, if the conditions are met. The Court held that in the interest of justice and considering the petitioner's willingness to pay costs, the appeal should be heard on its merits. If the petitioner defaults in making the payment within the stipulated time, the order will have no force. No issue was expressly left undecided.
Key Issues
1. Whether the Appellate Authority was justified in dismissing the petitioner's appeal solely on the ground of inordinate delay, considering the reasons provided by the petitioner? The petitioner argued that the delay in filing the appeal was due to their illness and the Covid-19 pandemic, and that these were valid grounds for condonation of delay. They were willing to pay a cost of Rs. 1,25,000/- to have their appeal heard on merits. The revenue (CGST Authority) did not record any specific arguments against the condonation of delay in the judgment, but their presence as respondents indicates their opposition to the petitioner's plea for condonation and hearing on merits.
Sections Cited
CGST Act
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2023 ks WPA 12019 of 2023 sl. 43 A.P. Garments Pvt. Ltd.
Vs Assistant Commissioner, CGST & CX, Behala Division, Kolkata & Ors.
Mr. Siddhartha S. Sengupta, Mr. Indranil Biswas … For the Petitioner.
Mr. Shiv Shankar Banerjee, Mr. Tapan Bhanja … For the CGST Authority.
Mr. Anup Dasgupta … For the UOI.
Heard learned Advocates appearing for the parties.
By this writ petition, petitioner has challenged the impugned order of the Appellate Authority under the CGST Act dated 16th April, 2021 dismissing the appeal of the petitioner only on the ground of inordinate delay of about 300 days. Petitioner submits that the whole period of delay includes petitioner’s illness and Covid- 19 period.
Considering the submission of the parties and in the interest of justice and taking into consideration the submission of Mr. S.S. Sengupta, learned Advocate appearing for the petitioner that the petitioner is agreeable to pay a cost of Rs.1,25,000/-, if the delay is condoned and petitioner’s
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