Mrs Madhuri Yadav vs. The Additional Commissioner (Appeal) Central Goods And Services Tax And Central Excise
Held
The Court held that the appeal filed by the petitioner was within the period of limitation. The reasoning was based on the Supreme Court's order in Suo Motu Writ Petition (C) No. 3 of 2020, which explicitly directed the exclusion of the period from 15.03.2020 till 28.02.2022 for the purposes of limitation in all judicial or quasi-judicial proceedings. Therefore, the limitation period for the petitioner's appeal should commence from 01.03.2022. The online appeal filed on 03.05.2022 and the hard copy filed on 25.05.2022 were both considered within the extended limitation period, which would have ended on 01.06.2022. The Court found that the appellate authority erred in rejecting the appeal solely on the grounds of limitation without considering the Supreme Court's directive. The ratio decidendi is that orders of the Supreme Court regarding exclusion of limitation periods due to extraordinary circumstances must be applied by subordinate authorities. The impugned order dated 24.02.2023 was quashed and set aside. The matter was remanded back to the Additional Commissioner (Appeal) to pass a fresh order on merits.
Facts
The petitioner, Mrs. Madhuri Yadav, proprietor of M/s. Mediworld Store, challenged an order by the Additional Commissioner (Appeal) rejecting her appeal against an Order-In-Original. The Order-In-Original, passed on 04.02.2022, demanded reversal of Input Tax Credit amounting to Rs. 26,04,416/-. The petitioner filed an online appeal on 03.05.2022 and a hard copy on 25.05.2022. The appellate authority rejected the appeal on 24.02.2023, citing it was filed beyond the limitation period, without considering the Supreme Court's order in Suo Motu Writ Petition (C) No. 3 of 2020 which excluded the period from 15.03.2020 to 28.02.2022 for limitation purposes. The petitioner contended that the limitation should commence from 01.03.2022.
Key Issues
1. Whether the appeal filed by the petitioner was within the period of limitation prescribed under the Goods and Services Tax Act, 2017, considering the exclusion period directed by the Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020? (Question of law) Petitioner's arguments: The petitioner argued that the Supreme Court's order in Suo Motu Writ Petition (C) No. 3 of 2020, which excluded the period from 15.03.2020 to 28.02.2022 for limitation purposes, meant that the limitation for filing the appeal should commence from 01.03.2022. Consequently, an appeal filed on 03.05.2022 (online) and 25.05.2022 (hard copy) was within the prescribed time, which would end on 01.06.2022 (90 days from 01.03.2022). The petitioner also faced technical difficulties with the website for filing the appeal. Respondents' arguments: The respondents opposed the prayer. They also submitted that the appeal was not accompanied by a delay condonation application, which was another reason for its dismissal.
Sections Cited
Section 107, Rule 142(1A)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1763 of 2023
---------
Mrs. Madhuri Yadav, D/o Late Ram Bharat Singh, R/o 401/B1, 401/B2, Maa Ram Pyari Ortho Center, Yadav Bhawan, Karamtoli, Ranchi-834008
... … Petitioner
Versus
The Additional Commissioner (Appeal), Central Goods & Services Tax & Central Excise, Office at Emerald Towers, Near Ashoke Nagar, Ranchi-834001
The Deputy Commissioner, Ranchi South Division, Central Goods and Services Tax & Central Excise, Office at 2nd/3rd Floor, Midtown Chamber, 1, Club Road, Main Road, Ranchi- 834001
... … Respondents
---------
CORAM : HON'BLE MR. JUSTICE RONGON MUKHOPADHYAY
HON'BLE MR. JUSTICE DEEPAK ROSHAN
--------- For the Petitioner : Ms. Shivani Jaluka, Advocate Mr. Parth Jalan, Advocate For the Respondents : Mrs. Ranjana Mukherjee, Advocate Mr. P.A.S. Pati, Advocate
---------
08/24.07.2023 Heard Ms. Shivani Jaluka, learned counsel for the petitioner and Mrs. Ranjana Mukherjee, learned counsel appearing for the respondents.
In this writ ap
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.