M/S Trn Energy PVT LTD vs. State Of Haryana And Others

Facts

The petitioner, M/s TRN Energy Pvt. Ltd., filed a writ petition challenging an order dated 28.06.2022 passed by the Joint Commissioner of State Tax (Appeals)-cum-Appellate Authority, Faridabad. The appeal filed by the petitioner under Section 107 of the Haryana Goods and Services Tax Act, 2017, read with Section 20 of the Integrated Goods and Services Tax Act, 2017, was dismissed on the grounds that it was filed late by 80 days. The petitioner contended that the appeal was filed on 27.05.2022, and the certified copy of the order was submitted on 24.06.2022. The petitioner argued that the Supreme Court's suo motu order extended the period for filing applications, and the Appellate Authority erred in dismissing the appeal as time-barred.

Held

The Court allowed the petition and set aside the impugned order dated 28.06.2022. The Court reasoned that the appeal filed by the petitioner was within the extended period of limitation as per the Supreme Court's suo motu order in Suo Motu Writ Petition (C) No.3 of 2020, which extended the period of 90 days from 01.03.2022. The Court also relied on its own previous decision in CWP No.12128 of 2020 (L.G. Electronics India Pvt. Ltd. Vs. Union of India and others), holding that a certified copy of the order is not mandatorily required to be filed along with the appeal, and even a photocopy can be attached. Therefore, the dismissal of the appeal solely on the ground of being filed late by 80 days was incorrect. The Appellate Authority was directed to decide the appeal on merits expeditiously, considering the photocopy of the impugned order. No issue was expressly left undecided.

Key Issues

1. Whether the appeal filed by the petitioner was within the prescribed limitation period, considering the extension granted by the Supreme Court in Suo Motu Writ Petition (C) No.3 of 2020 and the date of filing of the appeal and submission of the certified copy, concerning Section 107 of the Haryana Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017. Petitioner's arguments: The petitioner argued that the Supreme Court's order dated 10.01.2022 extended the period of limitation by 90 days from 01.03.2022, making the appeal filed on 27.05.2022 within time. They further contended that the submission of the certified copy on 24.06.2022, after the expiry of the limitation period, should not render the appeal beyond limitation, as a certified copy is not mandatorily required to be filed with the initial appeal, citing the High Court's judgment in CWP No.12128 of 2020 (L.G. Electronics India Pvt. Ltd. Vs. Union of India and others) which allowed even a photocopy of the order to be attached. Revenue's arguments: The judgment does not record any specific arguments made by the respondents (State of Haryana and others).