M/S V. R. INDIA Trader vs. State Of Rajasthan
Held
The Court held that the Appellate Authority had dismissed the appeal without providing an opportunity of hearing to the petitioner, which violates principles of natural justice. Furthermore, the Court noted that the limitation period for filing an appeal under Section 107(1) of the CGST Act commences from the communication of the order. The Appellate Authority's order did not record any finding regarding the date of communication of the order to the petitioner, and instead, counted the limitation from the date of the order itself. Consequently, the impugned orders were set aside. The matter was remitted back to the Appellate Authority to decide the appeal in accordance with the law after providing an opportunity of hearing to the petitioner.
Facts
The petitioner, M/s V. R. India Trader, filed a writ petition challenging an order dated 06.08.2024 passed by the Appellate Authority. This order dismissed the petitioner's appeal as time-barred. The original adjudicating order was passed on 13.03.2024. The petitioner filed their appeal on 19.07.2024, admitting an eight-day delay. The petitioner contended that the Appellate Authority dismissed the appeal without granting an opportunity of hearing and without considering the limitation period from the date of receipt of the certified copy of the order.
Key Issues
1. Whether the Appellate Authority erred in dismissing the appeal as time-barred without providing an opportunity of hearing to the petitioner, contrary to principles of natural justice? 2. Whether the limitation period for filing the appeal should be calculated from the date of receipt of the certified copy of the order, as provided under Section 107(1) of the CGST Act, rather than the date of the order itself? Petitioner's Arguments: The petitioner argued that the Appellate Authority failed to provide an opportunity of hearing before dismissing the appeal. They also contended that the limitation period should commence from the date of receipt of the certified copy of the order, not the date of the order itself. Revenue's Arguments: The respondent submitted that the delay of eight days was admitted by the petitioner. They further argued that Section 107 of the CGST Act empowers the Appellate Authority to condone delays up to thirty days.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:46824-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15759/2024 M/s V. R. India Trader, Shop No. 2, Plot No. A-58-B, MA- JOR Shatan Singh Colony, Shastri Nagar, Jaipur, Rajasthan - 302016, Through it’s Proprietor Mr. Raman Kumar, S/o Mr. Yashpal Singh, Aged About 42 Years, A-1, Pratap Nagar, Amanishah Road, Jaipur, Rajasthan - 302016 ----Petitioner Versus
State Of Rajasthan, Through The Deputy Commissioner (State Tax), Circle- G, Jaipur Iv, Room No. 126- 127, Sambhagiya Kar Bhawan, Jhalana, Jaipur, Rajasthan 302005. 2. The Special Commissioner, Appellate Authority - Iii, State Tax, Kar Bhawan, Ambedkar Circle, Jaipur- 302004. 3. Union Of India, Through The Chief Commissioner, CGST, Jaipur Zone, NCRB, Statue Circle, C-Scheme, Jaipur - 302005 ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Nishant Sarraf Mr. Akshat Sharma for Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 13/11/2024 AVNEESH JHINGAN, J [ORAL]:-
This writ petition is filed seeking quashing of order dated 06.08.2024 passed by the Appellate Authori
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