V2H Enterprise And Anr. vs. Union Of INDIA And 5 Ors.
Held
The Court held that the rejection of the petitioner's appeal by the Commissioner (Appeals) on the ground of limitation was not justified. The Court observed that the appeal was filed only one day beyond the stipulated three-month period. While acknowledging the statutory time limit, the Court found that a strict adherence to this technicality, leading to the dismissal of the appeal without considering its merits, was not warranted in this instance. The Court reasoned that the petitioner had paid the necessary pre-deposit, indicating their intention to pursue the appeal. Therefore, the impugned order dated 08.08.2018 passed by the Commissioner (Appeals) was set aside. The Court directed the Commissioner (Appeals) to hear the petitioner's appeal on its merits and pass a necessary order in accordance with the law.
Facts
The petitioners, V2H Enterprise and its partner Harshit Agarwalla, filed a writ petition before the Gauhati High Court challenging an order dated 08.08.2018 passed by the Commissioner (Appeals), Central GST. This appellate order rejected their appeal against an order in original dated 09.02.2018, passed by the Assistant Commissioner, Central Goods and Services Tax Division, Dibrugarh. The rejection was solely on the grounds that the appeal was time-barred, having been filed one day beyond the three-month period from the date of receipt of the order in original. The petitioners had made the required pre-deposit for filing the appeal.
Key Issues
1. Whether the appeal filed by the petitioner before the Commissioner (Appeals) was time-barred, thereby justifying its rejection on limitation grounds, under Section 107 of the CGST Act, 2017? The petitioner argued that the rejection of their appeal by the Commissioner (Appeals) on the sole ground of limitation was not justified. They contended that the appeal was filed within a reasonable time, considering the circumstances, and that the appellate authority should have considered the appeal on its merits. The petitioner also highlighted that the required pre-deposit for filing the appeal had been paid. The revenue, represented by the Assistant Solicitor General of India, contended that the appeal was indeed filed beyond the statutory period of three months prescribed for filing an appeal under the relevant provisions of the CGST Act, making it liable for rejection on grounds of limitation.
Sections Cited
Section 107
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Page No.# 1/3 GAHC010055722019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 1791/2019 1:V2H ENTERPRISE AND ANR. A PARTNERSHIP FIRM HAVING ITS REGD. OFFICE AT BYE LANE- 2 WARREN COLONY, RKB PATH, P.O., P.S. AND DIST- DIBRUGARH, ASSAM, REP. BY ITS PARTNER SRI HARSHIT AGARWALLA 2: HARSHIT AGARWALLA S/O- LT RADHEYSHYAM AGARWALLA R/O- RKB PATH P.O. P.S. AND DIST- DIBRUGARH ASSA VERSUS 1:UNION OF INDIA AND 5 ORS. REP. BY THE MINISTRY OF FINANCE, DEPTT. OF REVENUE, NEW DELHI 2:THE COMM. OF CENTRAL GOOD AND SERVICE TAX DIBRUGARH MILAN NAGAR LANE F P.O. C.R.BUILDING DIBRUGARH- 786001 3:THE COMMISSIONER (APPEALS) CENTRAL GST CENTRAL EXCISE AND CUSTOMS NORTH EASTER REGION GHY 5TH FLOOR CUSTOMS HOUSE NILAMONI PHUKAN PATH CHRISTIAN BASTI GHY-5
Page No.# 2/3 4:THE ASSTT. COMMISSIONER CENTRAL EXCISE AND SEVICE TAX DIVISION STATION GODOWN ROAD JORHAT- 785001 5:THE ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX ACT P.O. C.R.BUILDING DIBRUGARH 6:THE SUPERINTENDENT (ADJUDICATION AND RECOVERY) CENTRAL GOODS AND SERVICE TAX ACT P.O. C.R.BUILDING DIBRUGARH PIN- 7860
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