Jaishree Exports And Anr. vs. The Assistant Commissioner, Central Tax, Parkstreet Division,Kolkata South Commissionerate And Ors.
Facts
The petitioners, Jaishree Exports & Anr., challenged an order dated December 20, 2022, passed by the appellate authority. This order dismissed their appeal, filed on July 18, 2022, against an order-in-original dated April 29, 2022. The dismissal was on the technical ground that the certified copy of the adjudication order was filed beyond the statutory period. The petitioners contended that their appeal was filed within the period of limitation, considering the Supreme Court's judgment concerning the COVID-19 period, which extended statutory timelines. The admitted position was that the appeal was filed within time by accounting for this COVID-19 period.
Held
The Court held that the appeal of the petitioner could not be thrown out on the technical ground of filing the certified copy of the adjudication order beyond the statutory period. The Court acknowledged the admitted position that the appeal was filed within the time by considering the Supreme Court's judgment relating to the period of limitation falling within the COVID-19 pandemic. The Court reasoned that in the interest of natural justice, the appeal deserved a hearing on its merits. Therefore, the impugned order of the appellate authority dated December 20, 2022, was set aside. The matter was remanded back to the appellate authority to consider and dispose of the appeal on merit and in accordance with law within eight weeks from the date of communication of the order.
Key Issues
1. Whether the appeal filed by the petitioner should be dismissed on the technical ground of filing the certified copy of the adjudication order beyond the statutory period, considering the Supreme Court's directions regarding the COVID-19 period? Petitioner's Argument: The petitioner argued that the appeal was filed within the period of limitation by taking into account the Supreme Court's judgment that provided relief for statutory periods falling within the COVID-19 pandemic. They contended that the appeal should not be dismissed on a technicality and deserved a hearing on its merits. Revenue/State's Argument: The judgment does not record any specific arguments made by the CGST authority or the respondents regarding the limitation period for filing the certified copy. The court's decision appears to be based on the petitioner's submission and the admitted position regarding the COVID-19 period.
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2023 PB Sl. No.
WPA 7937 of 2023
Jaishree Exports & Anr. Vs The Assistant Commissioner, Central Tax, Park Street Division, Kolkata South Commissionerate & Ors. Mr. Anil Kr. Dugar, Mr. R. Chatterjee. … For the Petitioner. Mr. K. K. Maiti, Ms. Aishwarya Rajyashree. …….for the CGST authority. Mr. Arabinda Sen. ……for the respondents. By this writ petition, petitioner has challenged the impugned order of the appellate authority dated 20th December, 2022 dismissing the appeal of the petitioner which was filed on 18th July, 2022 against the order in original dated 29th April, 2022, on the technical ground of filing the certified copy of the adjudication order beyond the statutory period. Petitioner submits that the appeal in question was filed by the petitioner within the period of limitation in view of the judgment of the Hon’ble Supreme Court by taking into consideration relating to the period which is protected by the aforesaid judgment during the period of Covid-19. Admitted position is that the 2 appeal in question was filed within the time by taking into consideration the judgment of the Hon’ble Supreme Court relating to the
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