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2022 (10) TMI 184 - HC - VAT and Sales TaxPrinciples of natural justice - whether appeal was barred by limitation - impugned order passed without providing any opportunity to the petitioner - HELD THAT:- The order impugned in the present petition has been passed without considering or appreciating the said aspects and by proceeding on the erroneous premise that the appeal was filed by the petitioner beyond the period of limitation which is factually incorrect and contrary to the material on record warranting interference by this Court in the present petition particularly when neither sufficient nor reasonable opportunity was provided by the respondent No.2 / Appellate Authority before passing the impugned order which is violative of principles of natural justice also and deserves to be quashed and the matter remitted back to respondent No.2 / Appellate Authority for reconsideration afresh in accordance with law. As held by the High Courts of Andhra Pradesh and Orissa in M/S. SHREE JAGANNATH TRADERS VERSUS COMMISSIONER OF STATE TAX ODISHA, CUTTACK AND OTHERS [2021 (6) TMI 412 - ORISSA HIGH COURT] so long as the appeal was preferred electronically within the prescribed period, merely because the certified copy was subsequently filed physically by the petitioner / assessee, the said circumstance cannot be made the basis to come to the conclusion that the appeal was filed beyond the prescribed period; in the instant case as stated supra, the petitioner had preferred the appeal electronically on 30.03.2019, within the prescribed period and as such, the findings recorded by the respondent No.2 / Appellate Authority that the appeal preferred by the petitioner was barred by limitation deserve to be set aside. Matter is remitted back to respondent No.2 / Appellate Authority for reconsideration afresh on all aspects of the matter, in accordance with law, excluding the aspect of limitation in preferring the appeal by the petitioner, which stands concluded in favour of the petitioner by virtue of this order - petition allowed by way of remand.
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