M/S R.S. Steel Traders vs. State Of Haryana And Others
Held
The Court held that the appeal filed by the petitioner shall not be dismissed solely on account of delay. The reasoning was that the petitioner was prevented from filing an appeal earlier due to the non-constitution of the Appellate Authority. The Court acknowledged the subsequent constitution of the Appellate Authority through a notification dated April 19, 2018. The ratio decidendi is that if a statutory appeal cannot be filed due to the non-existence of the appellate forum, the delay in filing the appeal, once the forum is constituted, should be condoned or the appeal should not be dismissed on limitation grounds, especially when the petitioner has acted diligently upon the constitution of the authority. The Court disposed of the petition with the direction that the appeal would not be dismissed for delay.
Facts
M/s R.S. Steel Traders, the petitioner, filed a writ petition before the Punjab and Haryana High Court challenging an order dated 25.10.2017 passed by the Excise and Taxation Officer of State Tax, Hansi-cum-Proper Officer, under Section 129(1)(a) of the Haryana Goods and Services Tax/Central Goods and Services Tax Act, 2017. The primary grievance was the non-constitution of an Appellate Authority under the Act, which prevented the petitioner from filing an appeal. The Court, on 07.02.2018, granted liberty to the petitioner to file an appeal without prejudice to their rights and contentions in the writ petition, and that pendency of the writ would not prevent filing an appeal for limitation purposes. Subsequently, a notification dated 19.04.2018 was produced, appointing the Appellate Authority effective from July 01, 2017. The petitioner then filed an appeal on 03.04.2018.
Key Issues
1. Whether the appeal filed by the petitioner should be treated as time-barred, given that the Appellate Authority was not constituted at the time the order was passed and the petitioner could not file an appeal earlier due to this non-constitution. This issue turns on the interpretation and application of Section 107 of the Haryana Goods and Services Tax Act, 2017, concerning the period of limitation for filing appeals. Contentions: Petitioner: Argued that the appeal should not be treated as time-barred because the inability to file an appeal earlier was solely due to the non-constitution of the Appellate Authority. The petitioner relied on the liberty granted by the Court to file an appeal and sought protection against dismissal on grounds of delay. Revenue/State: The judgment does not record any specific arguments made by the State counsel regarding the limitation period for the appeal.
Sections Cited
Section 129, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.105 CWP No.27168 of 2017 (O&M)
Date of decision: 14.05.2018 M/s R.S. Steel Traders ....Petitioner versus State of Haryana and others ....Respondents CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE DEEPAK SIBAL * * * Present: Mr. Sandeep Goyal, Advocate for the petitioner.
Ms. Tanish Peshawaria, DAG, Haryana. * * * RAJESH BINDAL, J.
The present writ has been filed impugning order dated 25.10.2017 passed by the Excise and Taxation Officer of State Tax, Hansi- cum-Proper Officer, under Section 129(1)(a) of Haryana Goods and Services Tax/Central Goods and Services Tax of the Act, 2017. The writ petition was filed on 27.11.2017 with a grievance that under the Act no Appellate Authority has been constituted.
On 29.11.2017, learned State counsel was asked to apprise the status of constitution of the Appellate Authority under the Act.
On 07.02.2018, this Court had passed the following order:- “The pendency of this writ petition will not prevent the petitioner from filing an appeal for the purpose of saving the bar of limitation, if any.
Such appeal would be without prejudice to the Jyoti Sharm
The judgment continues below.
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