Bharati Singh vs. Superintendent Of CGST And Central Excise And Others
Held
The Court held that the impugned order of the appellate authority dated 4th June, 2021, is set aside. The appeal is restored to the file of the appellate authority and remanded for a fresh hearing on merit. The reasoning is based on substantial interest of justice, considering the petitioner's submission regarding her status as a layperson and the advocate's alleged oversight. The Court explicitly stated that it has not gone into the merit of the appeal. The appellate authority is directed to decide the appeal on its own merit and strictly in accordance with law, passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or her authorized representative. The decision is to be communicated within one week thereafter. The writ petition is disposed of without affidavits, and allegations are deemed denied.
Facts
The petitioner, Miss. Bharati Singh, challenged an order dated 4th June, 2021, passed by the Additional Commissioner, CGST/Appellate Authority. This order rejected her appeal against the rejection of her application for revocation/cancellation of GST reference. The rejection was based on the ground that the petitioner failed to deposit the applicable interest within the specified time before filing the appeal. The appellate authority itself noted that the interest was filed on 20th March, 2021, which was beyond the due date but prior to the appeal filing. The petitioner argued that as a layperson, she should not be penalized for her advocate's oversight in advising her on the timely deposit of interest.
Key Issues
1. Whether the appeal filed by the petitioner should be rejected on a technical ground (non-compliance with pre-deposit of interest within the specified time) despite the interest being deposited before filing the appeal, considering the petitioner's status as a layperson and potential oversight by her advocate? Petitioner's contention: The petitioner argued that she is a layperson unaware of legal formalities and should not be penalized for the fault of her advocate. She contended that in the interest of justice and considering the circumstances, the appeal should not be rejected on a technicality and should be heard on merit for substantial justice. Revenue's contention: The judgment records no specific argument from the respondents (revenue).
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
2021 p.b. Sl. No.
W.P.A. 12149 of 2021 Miss. Bharati Singh Vs. Superintendent of CGST & Central Excise, Bolpur Commissionerate, Durgapur-II Division, Range-IV & Ors. (Via Video Conference) Ms. Bharati Singh. ……for the petitioner (in person). Mr. B. P. Banerjee, Mr. Tapan Bhanja. …….for the respondents. In this matter, the petitioner seeks liberty to appear in-person and files no objection from her Advocate-on- Record which may be kept with the record. In this matter, the petitioner has challenged the impugned order dated 4th June, 2021 passed by the Additional Commissioner, CGST/Appellate Authority rejecting the appeal of the petitioner and upholding the rejection order of application for revocation and/or cancellation of reference in question issued by the Assistant Commissioner, CGST, Durgapur, on the ground that before filing of the appeal, one of the conditions precedent i.e. the deposit of interest within specified time was not complied with though it is on record as has been recorded by the appellate authority itself that the 2 appellant/writ petitioner had filed the due interest on 20th March, 2021 which is beyo
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