Voith Paper Technology INDIA PVT LTD vs. The Principal Commissioner Of Central Tax, CGST,Kol And Ors
Facts
The petitioner, Voith Paper Technology (India) Private Limited, challenged an order by the Appellate Authority that dismissed their appeal on grounds of delay. The petitioner argued that the delay, which occurred during the COVID-19 pandemic, should have been condoned based on a Supreme Court judgment and a subsequent Board Circular (No. 157/13/2021-GST dated July 20, 2021). The Circular clarified that extensions granted by the Supreme Court were applicable to appeals filed before the Joint/Additional Commissioner (Appeals) and Commissioner of Appeals. The petitioner contended that the Appellate Authority failed to consider these provisions.
Held
The Court held that the impugned order passed by the Appellate Authority, dismissing the petitioner's appeal on the ground of limitation, was not tenable. This was because the Appellate Authority failed to properly consider the Supreme Court's judgment and the Board's Circular No. 157/13/2021-GST dated July 20, 2021. The Court found that the Circular clarified the applicability of the Supreme Court's extension of timelines to appeals before the appellate authorities. Consequently, the Appellate Authority's order was set aside. The matter was remanded back to the Appellate Authority to re-consider the appeal on its merits after providing an opportunity of hearing to the petitioner. The Appellate Authority was directed to pass a reasoned and speaking order within eight weeks.
Key Issues
1. Whether the delay in filing the appeal before the Appellate Authority should have been condoned in light of the Supreme Court's order extending timelines during the COVID-19 pandemic and the Board's Circular No. 157/13/2021-GST dated July 20, 2021? Petitioner's Argument: The petitioner argued that the Appellate Authority erred by not considering the Supreme Court's judgment and the Board's Circular, which provided for the condonation of delays during the COVID-19 period. They contended that these provisions were applicable to their case and should have led to the condonation of the delay, allowing their appeal to be heard on merits. Revenue's Argument: The judgment does not record any specific arguments made by the CGST authorities regarding this issue.
Sections Cited
Not specified in the judgment
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2023 Kolkata North Commissionerate, Kolkata & Ors.
Mr. Arnab Chakraborty, Mr. Aniket Chaudhury … For the Petitioner.
Mr. Kaushik Dey, Ms. Ekta Sinha … For the CGST Authorities.
Heard learned Advocates appearing for the parties.
By this writ petition, petitioner has challenged the impugned order of the Appellate Authority concerned dismissing the appeal of the petitioner, inter alia, on the ground that the period of delay during the Covit-19 by the judgment of the Hon’ble Supreme Court is applicable to the case of the petitioner which has not been considered. Petitioner also places a Circular of the Board being No.157/13/2021-GST dated 20th July, 2021 which clarifies that the extension of time line granted by the Hon’ble Supreme Court by its order dated 27th April, 2021 is applicable in respect of any appeal which is required to be filed before the Joint/Additional Commissioner (Appeals), Commission
The judgment continues below.
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