Jugal Kishore Kesharwani vs. State Of Chhattisgarh
Facts
The Petitioner, Jugal Kishore Kesharwani, is a contractor engaged in outdoor catering. He filed returns for the periods July 2017 to March 2018, April 2018 to March 2019, and April 2019 to June 2019 belatedly. Respondent No. 3 calculated compound and penal interest on CGST and SGST amounts and imposed it via an order dated 15.5.2020. The Petitioner filed three appeals before Respondent No. 2 on 23.11.2020. Respondent No. 2, by a common order dated 22.2.2021, dismissed all appeals solely on the ground of limitation.
Held
The Court held that the appeals were dismissed solely on the ground of limitation. Considering the prevailing Covid-19 pandemic and the lockdown conditions at the relevant time, the delay in filing the appeals appeared to be bona fide. Consequently, the impugned order dated 22.2.2021 passed by Respondent No. 2, which dismissed the appeals on the ground of limitation, was quashed. The matter was remitted back to Respondent No. 2 with a direction to decide the appeals on their merits in accordance with law as early as possible. The ratio decidendi is that genuine delays caused by extraordinary circumstances like a pandemic should be condoned to allow appeals to be decided on merits.
Key Issues
1. Whether the delay in filing the appeals by the Petitioner before Respondent No. 2 was bona fide, considering the spread of the Covid-19 pandemic and the imposition of lockdown, which allegedly prevented timely filing? Petitioner's contention: The Petitioner argued that the delay in filing the appeals was bona fide due to the Covid-19 pandemic and the resultant lockdown, which hindered his ability to prefer the appeals within the prescribed limitation period. The Petitioner emphasized that the appeals were dismissed only on the ground of limitation and not decided on merits. The Petitioner sought quashing of the impugned order and a direction to Respondent No. 2 to decide the appeals on merits. Revenue/State's contention: The State/Respondents formally opposed the petition.
Sections Cited
None explicitly mentioned as discussed in detail, but the context relates to appeals against interest/penalty orders under GST law.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Petition (T) No.155 of 2022 Jugal Kishore Kesharwani, S/o Late Shri C.L. Kesharwani, aged 59 years, R/o Ward No.21, Near Darji Mandir, Gondpara, District Bilaspur, Chhattisgarh ---- Petitioner versus
State of Chhattisgarh through its Secretary, Dept. of Commercial Tax- GST Dept., Mantralaya, Mahanadi Bhawan, Nawa Raipur, Atal Nagar, District Raipur, Chhattisgarh
Joint Commissioner (Appeal), State Tax Bilaspur, Chhattisgarh H.Q. In front ot New Hi-Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No.34 & 35, Tifra, Bilaspur, District Bilaspur, Chhattisgarh
The Prescribed Authority/Assistant Commissioner, State Tax Bilaspur, Circle -2, H.Q. In front of New Hi-Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No.34 & 35, Tifra, Bilaspur, District Bilaspur, Chhattisgarh --- Respondents ------------------------------------------------------------------------------------------------------- For Petitioner : Shri Akshat R. Mishra, Advocate on behalf of Shri Rajesh Kumar Kesharwani, Advocate For State/Respondents : Shri Sandeep Dubey, Deputy Advocate General -------------------------------------------------------------------------
The judgment continues below.
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