Krishna Reddy Thanidhala vs. Union Of INDIA

Facts

The petitioner, Krishna Reddy Thanidhala, sought an extension of time to appear before Respondent No. 2, the Commissioner of Central Tax, Ranga Reddy Commissionerate. The High Court, in a previous order dated August 10, 2023, had remitted the matter back to the authorities, treating an order dated March 2, 2022, as a show cause notice and directing the petitioner to appear on August 29, 2023. The petitioner's counsel argued that the order copy was received late, on October 6, 2023, and was uploaded to the website only on September 29, 2023, necessitating the filing of Interlocutory Applications (I.A. Nos. 1 & 2 of 2023) seeking an extension and posting for mention. The revenue consented to the extension.

Held

The Court allowed the Interlocutory Applications, granting an extension of time for the petitioner to appear before the authorities. The Court reasoned that the delay in receiving the order copy and its subsequent upload date had indeed hindered the petitioner's ability to comply with the original appearance date. With the consent of the learned counsel for the Department, the Court ordered that the petitioner shall now appear before the concerned authorities on November 14, 2023, along with their detailed response to the show cause notice. The authorities were directed to proceed in accordance with law, as per the Court's previous order dated August 10, 2023. The ratio decidendi is that procedural delays, even if not entirely attributable to the petitioner, can warrant an extension of time to ensure compliance with judicial directions and principles of natural justice, especially when the revenue consents.

Key Issues

1. Whether the petitioner is entitled to an extension of time to appear before the respondent authorities, considering the delay in receiving the order copy and its website upload date? Petitioner's contention: The petitioner argued that the delay in receiving the order copy, which was uploaded on the website on September 29, 2023, and received by the petitioner on October 6, 2023, prevented them from complying with the original appearance date of August 29, 2023. This delay, they contended, warranted an extension to ensure a fair opportunity to respond to the show cause notice. They relied on the principles of natural justice and the need for adequate time to prepare a response. Revenue's contention: The revenue, through the Deputy Solicitor General and Standing Counsel for GST & Customs, consented to the extension sought by the petitioner.