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Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard
Date 24 Aug 2024
Written By
Appeal Allowed Despite Delay if Original Order Issued Without Hearing Opportunity: Court Rules Under CGST Act 2017
The Madras High Court ruled that an appeal should be heard despite a delay in filing if the original order was issued without granting a hearing opportunity. In the case involving a petitioner against the Revenue Department, the initial appeal was dismissed due to being filed beyond the limitation period under the Central Goods and Services Tax Act, 2017. The court found that the original decision was made without a hearing, thus the appeal must be reconsidered on its merits. Consequently, the appellate order was set aside, and the case was remanded for a merit-based decision.

The Hon’ble Madras High Court in the case of TVL. SRI SAI TRADERS VERSUS DEPUTY COMMISSIONER (ST) , COIMBATORE AND STATE TAX OFFICER POLLACHI (WEST) [2024 (8) TMI 981 - MADRAS HIGH COURT], set aside the appellate order passed by the Department, thereby, dismissing the appeal filed by the Assessee on the ground of limitation, as the order-in-original was passed without granting any opportunity of hearing.

Facts:

Tvl. Sri Sai Traders (“the Petitioner”), filed a writ petition against the appellate order dated June 07, 2024 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) wherein the appeal filed by the Petitioner before the Respondent appellate authority was dismissed on the ground that the appeal was filed beyond the limitation period as prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

Held:

The Hon’ble Madras High Court in TVL. SRI SAI TRADERS VERSUS DEPUTY COMMISSIONER (ST) , COIMBATORE AND STATE TAX OFFICER POLLACHI (WEST) [2024 (8) TMI 981 - MADRAS HIGH COURT] opined that since the order in original has been passed without granting any opportunity of hearing to the Petitioner, therefore, the Petitioner's appeal should be considered and order needs to be passed as per merits by the Respondent, despite delay in filing of appeal. Hence, the Impugned Order is set aside and the matter is remanded back to the Respondent for disposal of appeal on merits.

(Author can be reached at info@a2ztaxcorp.com)

Goods and Services Tax - GST
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