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2021 (6) TMI 636 - HC - GSTMaintainability of appeal - time limitation - appeal was dismissed on the grounds that the appeal was not presented within the time prescribed under law - appeal was accompanied by the downloaded printed copy of the order appealed and was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine - Sufficient cause for delay present or not - HELD THAT:- Considering that the explanation offered by the petitioner is a plausible and not an unreasonable one, especially in these Covid times, and further considering that a downloaded copy thereof was in fact submitted along with the appeal which was otherwise filed within time, this Court is of the view that the mere delay in enclosing a certified copy of order appealed against along with the appeal should not come in the way of the Petitioner’s appeal for being considered on merits by the Appellate Authority. This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal. The impugned order dated 10th March, 2021 of the Appellate Authority rejecting the appeal on the ground of delay, is hereby set aside - appeal is now restored to the file of the Additional Commissioner of State Tax (Appeal), Balasore and is directed to be listed there for directions on 5th July, 2021 at 11 am.
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