Vijay Kumar Jaiswal vs. Deputy Commissioner State Tax GST Posta And Burtola Charge And Ors

Facts

The petitioner, Vijay Kumar Jaiswal, challenged an order dated July 28, 2022, passed by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act, 2017. The appellate authority had dismissed the petitioner's appeal solely on the technical ground of delay in its submission. The petitioner approached the High Court through a writ petition seeking to set aside this dismissal order. The State was represented by the Deputy Commissioner, State Tax, Goods and Service Tax, Posta Bazar and Burtola Charge, and others.

Held

The High Court held that dismissing an appeal purely on a technical ground of delay, without considering the merits, would be unjust. The Court found that the impugned order dated July 28, 2022, passed by the appellate authority, which dismissed the petitioner's appeal on technical grounds, was not appropriate. The Court reasoned that in the interest of justice, the matter should be decided on its merits. Therefore, the Court set aside the impugned order and remanded the matter back to the appellate authority. The appellate authority is directed to pass a fresh speaking order in accordance with law on the merits of the appeal, after providing the petitioner an opportunity of hearing. The petitioner will be entitled to copies of documents relied upon by the State GST authority. The proceedings are to be concluded preferably within eight weeks.

Key Issues

1. Whether the appellate authority was justified in dismissing the petitioner's appeal purely on the technical ground of delay in submission, without considering the merits of the case? (Question of law and fact, concerning principles of natural justice and procedural fairness under the WBGST Act, 2017). Petitioner's contention: The petitioner argued that the appeal was dismissed on a technicality, preventing a consideration of the substantive issues. The petitioner sought a fresh hearing on merits. Revenue's contention: The judgment does not record any specific arguments made by the State or Revenue regarding the dismissal on technical grounds. The State was represented by the learned Government Pleader and other counsel.