Rabindra Narayan Das vs. Deputy Commissioner Of State Tax Krishnanagar And Ors.

Facts

The petitioner, Rabindra Narayan Das, challenged an order dated August 31, 2023, passed by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act. The appellate authority dismissed the petitioner's appeal solely on the ground of a 129-day delay, without considering the merits of the case. The petitioner contended that the delay was attributable to his illness and supported this claim with medical documents. He sought condonation of the delay and a remand of the matter to the appellate authority for a hearing on the merits of his appeal.

Held

The Court held that while the petitioner could have filed the appeal directly, the medical documents presented warranted consideration. In the interest of justice, the Court set aside the impugned order of the appellate authority. The matter was remanded back to the appellate authority on the condition that the petitioner pays a cost of Rs. 30,000/- to the GST authority within ten days from the date of the order and provides proof of payment to the appellate authority. Upon fulfillment of this condition, the appellate authority is directed to consider and dispose of the appeal on its merits. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the appellate authority erred in dismissing the petitioner's appeal on the sole ground of delay without considering the merits, given the circumstances presented by the petitioner? The petitioner argued that the delay in filing the appeal was due to his illness, supported by annexed medical documents. He contended that in the interest of justice, the delay should be condoned and the matter remanded to the appellate authority for a decision on the merits. The State's contentions were not explicitly recorded in the judgment.