Versa Bore Wells vs. The State Of Madhya Pradesh

Held

The Court held that the petitioner is entitled to a certified copy of the order dated 27.6.2023 passed under Section 63 of the State GST Act. The Court directed the State to provide the certified copy to the petitioner within 15 days. Furthermore, the Court held that if the petitioner files an appeal under Section 107 within 15 days of receiving the certified copy, the Appellate Authority shall entertain and decide the appeal on its merits without dismissing it on the ground of limitation. The Court explicitly stated that no comment on the merits of the case has been expressed. The ratio decidendi is that statutory rights of appeal should not be frustrated by procedural delays in providing necessary documents, and reasonable time should be afforded for filing appeals when such delays occur.

Facts

The petitioner, Versa Bore Wells, filed a writ petition before the Madhya Pradesh High Court challenging an order dated 27.6.2023 passed under Section 63 of the State GST Act by the Assistant Commissioner of State Tax, Tikamgarh. The petitioner sought a certified copy of this order to prefer an appeal under Section 107 of the Act and requested reasonable time to file the appeal. The State, through its counsel, fairly submitted to the Court that the petitioner should be provided with the certified copy to enable them to file an appeal.

Key Issues

1. Whether the petitioner is entitled to a certified copy of the order dated 27.6.2023 passed under Section 63 of the State GST Act to prefer an appeal under Section 107 of the Act? (Question of law) 2. Whether the petitioner should be granted reasonable time to prefer an appeal after receiving the certified copy of the order? Contentions of the Petitioner: The petitioner argued that they require a certified copy of the impugned order to file a statutory appeal under Section 107 of the State GST Act. They also contended that they should be granted sufficient time to file this appeal after obtaining the certified copy. Contentions of the Revenue/State: The State, through its counsel, fairly submitted that the petitioner should be provided with the certified copy of the order to enable them to prefer an appeal. They did not oppose the prayer for affording reasonable time to file the appeal.