M/S Akash Motors Through Its Prop Mr Deepak Bhatt vs. Union Of INDIA

Held

The Court held that the Appellate Authority has no power to condone a delay beyond the prescribed limitation under the CGST Act if proper justification and supporting documents are not provided. The Court noted that the petitioner had not produced any documents to support their claim of ill health causing the delay, nor had they shown a sufficient cause for not preferring the appeal within time. Consequently, the Court found that unless the delay is condoned, neither the Appellate Authority nor the High Court can examine the case on its merits. The Court also observed that the petitioner still has a remedy to approach the GST Appellate Authority, which has commenced functioning. With this liberty, the petition was disposed of.

Facts

The petitioner, M/s Akash Motors, through its proprietor Mr. Deepak Bhatt, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The petitioner had filed an appeal with a delay of 188 days. The reason provided for the delay was the ill health of the appellant during the period. The petitioner did not submit any supporting documents for this claim. The Appellate Authority had previously not condoned the delay, citing the absence of proper justification and the statutory limitations under the CGST Act. The High Court noted that no evidence was produced in the present petition to demonstrate a sufficient cause for the delay.

Key Issues

1. Whether the Appellate Authority has the power to condone a delay beyond the prescribed limitation under the CGST Act in the absence of proper justification and supporting documents? 2. Whether the High Court can examine the merits of the case when the delay in filing the appeal has not been condoned? Petitioner's Contention: The petitioner argued that their ill health prevented them from filing the appeal within the stipulated time. (Implicitly, they sought condonation of delay). Revenue's Contention: The revenue did not explicitly argue in the judgment. However, the judgment reflects the Appellate Authority's stance that in the absence of proper justification and supporting documents for the delay, the Appellate Authority has no power to condone it beyond the prescribed limitation under the CGST Act.