M/S. Modicum Enterprise(Opc) Private Limited vs. Deputy Commissioner Of State Tax
Held
The Court held that the delay in filing the appeal should be considered in light of the Supreme Court's directive in Suo Moto Writ Petition(C) No.3/2020. The Supreme Court had ordered that any limitation expiring between March 15, 2020, and March 14, 2021, would be excluded for computing the period of limitation for any suit, appeal, application, or proceedings. Consequently, the impugned order dated September 28, 2020, passed by the Appellate Authority, which rejected the appeal on grounds of delay, was set aside. The appeal was restored to the file of the Appellate Authority for fresh consideration on its merits. The Court explicitly stated that it had not adjudicated on the merits of the appeal itself, leaving that to the Appellate Authority to decide in accordance with law after providing an opportunity of hearing to the petitioner.
Facts
The petitioner, M/s. Modicum Enterprise (OPC) Private Limited, filed a writ petition before the High Court challenging an order dated September 28, 2020, passed by the Appellate Authority. The Appellate Authority had rejected the petitioner's appeal on the grounds of delay in its submission. The petitioner contended that the delay was attributable to the prevailing pandemic situation. The State was represented by the Deputy Commissioner of State Tax & Ors.
Key Issues
1. Whether the delay in filing the appeal before the Appellate Authority should be condoned in light of the Supreme Court's directions regarding the exclusion of the period between March 15, 2020, and March 14, 2021, for computing limitation periods. Petitioner's Contention: The petitioner argued that the delay in filing the appeal was due to the pandemic and relied on the Supreme Court's decision in Suo Moto Writ Petition(C) No.3/2020, which excluded the period from March 15, 2020, to March 14, 2021, for limitation purposes. Revenue's Contention: The judgment does not record any specific arguments made by the State or the revenue authorities.
AI-generated summary — verify with the full judgment below
2021 ks WPA 625 of 2021 sl.9 M/s. Modicum Enterprise(OPC) Private Limited Vs Deputy Commissioner of State Tax & Ors.
Mr. Surabh Sankar Sengupta, Mr. Indranil Biswas … For the Petitioner.
Mr. A. Ray, Mr. S. Mukherjee, Mr. D. Ghosh … For the State.
Heard learned Advocates appearing for the parties.
The grievance of the petitioner in this writ petition is that its appeal under the relevant provision of the GST Act has been rejected by the Appellate Authority by its impugned order dated 28th September, 2020 on the ground of delay in submission of appeal (appears at page 100 being Annexure P-11 to the writ petition).
Learned Advocate appearing for the petitioner submits that due to pandemic situation, he could not file the appeal within time and he relies on a decision of the Hon’ble Supreme Court dated 8th March, 2021 in the case of Suo Moto Writ Petition(C) No.3/2020, wherein the Hon’ble Supreme Court has held that where any limitation expired during the period between 15th March, 2020 till 14th March, 2021, shall be exclu
The judgment continues below.
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