2023 (8) TMI 646 - HC - GST

Maintainability of appeal - appeal dismissed on the technical ground of filing certified copy of the order against which appeal was filed as beyond time - HELD THAT - It is an admitted position that the appeal has been filed electronically within time but due to bonafide mistake of the petitioner it could not be filed within time. Considering the facts and circumstances of this case and in the interest of justice and in view of the fact that the appeal of the petitioner was dismissed only on the technical ground without going into the merit the order of the appellate authority dated 1st May 2023 is set aside and the matter is remanded back to the appellate authority concerned to accept the certified copy filed by the petitioner beyond time and consider and dispose of the appeal in question in accordance with law - Appeal allowed by way of remand.

Summary

The Calcutta High Court set aside the appellate authority's order dismissing a petitioner's appeal due to a technicality of filing a certified copy beyond the time limit. The matter is remanded back to the authority to accept the copy and reconsider the appeal within four weeks. (Case Citation: 2023 (8) TMI 646 - CALCUTTA HIGH COURT)