Radauri Infratel Private Limited And Anr vs. The Superintendent Bowbazar And Ors

Facts

The petitioner, Radauri Infratel Pvt. Ltd. & Anr., challenged an order dated 12th October 2022 passed by the appellate authority under the CGST Act. This order confirmed the decision of the adjudicating authority to cancel the petitioner's GST registration due to non-filing of returns. The petitioner's primary contention was that their appeal was dismissed by the appellate authority solely on the ground of a 9-day delay in filing the certified copy of the adjudicating authority's order. The petitioner argued that this delay should have been condoned, considering the period of limitation exclusion granted by the Hon'ble Supreme Court during the COVID-19 pandemic.

Held

The Hon'ble High Court set aside the impugned order dated 12th October 2022 passed by the appellate authority. The Court found merit in the petitioner's grievance regarding the dismissal of their appeal on a technical ground of delay, especially when the delay was minimal and occurred during a period for which the Supreme Court had granted extensions for limitation periods. The Court reasoned that in the interest of justice, the appeal should be considered on its merits. Therefore, the matter was remanded back to the appellate authority. The appellate authority is directed to consider and dispose of the petitioner's appeal on its merits and in accordance with law, after providing an opportunity of hearing to the petitioner or its authorized representatives, within a period of eight weeks from the date of communication of the order.

Key Issues

1. Whether the appellate authority erred in dismissing the petitioner's appeal on the ground of a 9-day delay in filing the certified copy of the adjudicating authority's order, particularly in light of the Supreme Court's directions regarding limitation period extensions during the COVID-19 pandemic? Petitioner's arguments: The petitioner contended that the delay of 9 days in filing the certified copy of the adjudicating authority's order was a minor one and should have been condoned by the appellate authority. They relied on the orders of the Hon'ble Supreme Court which provided for exclusion of the period of limitation during the COVID-19 pandemic, arguing that this period should have been considered to condone the delay. The petitioner sought an opportunity to have their appeal heard on merits. Revenue's arguments: The judgment does not record any specific arguments made by the CGST authority or the Union of India.