M/S Parshotam Electronics Through Its Proprietor Parshotam Kumar Gupta vs. Ut Of J And K Through Commissioner Secretary TO Govt Finance Deptt And Others

Held

The High Court held that the petitioner had a genuine cause for not approaching the statutory authority with the appeal within the prescribed limitation period. The Court was satisfied with the medical records, which were not disputed by the respondents, showing the petitioner's admission to a hospital for surgery in December 2023 and the subsequent need for recuperation. The Court found that while the appellate authority cannot entertain an appeal beyond the prescribed period under Section 107 of the GST Act, constitutional courts can, in appropriate cases, condone such delays. The Court relied on a judgment of a Coordinate Bench. Consequently, the Court set aside the order dated 05.07.2024 dismissing the appeal as time-barred and condoned the delay. Respondent No. 3 was directed to decide the appeal on its merits expeditiously after affording the petitioner a due opportunity of hearing. The Court explicitly stated that it had not examined the merits of the petitioner's claim.

Facts

The petitioner, M/s Parshotam Electronics, filed a writ petition challenging an order dated 05.07.2024 passed by the appellate authority (Respondent No. 3). This order dismissed the petitioner's statutory appeal against an order dated 08.10.2023 passed by the State Taxes Officer, Circle-Q, Jammu, on the grounds that the appeal was time-barred. The petitioner sought quashing of the dismissal order and condonation of a 20-day delay in filing the appeal. The petitioner claimed the delay was due to a critical surgery and subsequent recuperation, supported by medical documents. The respondents contended that the petitioner failed to demonstrate sufficient cause for the delay and that the appellate authority's order was in accordance with Section 107 of the Jammu and Kashmir GST Act, 2017.

Key Issues

1. Whether the petitioner has demonstrated sufficient cause for condoning the 20-day delay in filing the statutory appeal against the order dated 08.10.2023, as required under Section 107 of the Jammu and Kashmir GST Act, 2017? Petitioner's Arguments: The petitioner argued that a critical surgery and subsequent recuperation prevented them from filing the appeal within the prescribed limitation period. They relied on medical documents to substantiate their claim of ill health. They also drew attention to averments made in their memo of appeal regarding these health issues. The petitioner further relied on a judgment of a Coordinate Bench of the High Court in WP(C) Nos. 1898/2024 and connected matters decided on 17.10.2024. Revenue's Arguments: The respondents contended that the petitioner had not been able to demonstrate a sufficient cause warranting the exercise of the Court's extraordinary writ jurisdiction for granting the relief sought. They asserted that the appellate authority's order dated 05.07.2024 was strictly in accordance with the provisions of Section 107 of the Jammu and Kashmir GST Act, 2017, and that the writ petition was misconceived and deserved dismissal.