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2023 (10) TMI 413 - CALCUTTA HIGH COURTCondonation of delay of 9 months in filing appeal - time limitation - principles of natural justice - HELD THAT:- Considering the facts and circumstances of the case and the specific averments made in the writ petition show bona fide of the petitioner company and in the interest of natural justice and that the impugned adjudication order was passed ex parte and that the delay in filing the appeal was also due to laches and lapse of its tax consultant which is unprofessional conduct of the tax consultant and though the assessee should also been be vigilant and diligent about its legal rights after all it is a company having service of tax professional and experts but still in the interest of justice and in view of the statement made by the petitioner that petitioner is ready and willing to pay a cost of Rs.5 lakhs to the authority concerned for condonation of delay in filing the appeal before the first appellate authority, the impugned orders of the appellate authority dated 20th April, 2023 are set aside. Since the impugned adjudication orders were passed ex partee may be due to lapse or fault on the part of the petitioner’s tax consultant, matter should be remanded back to the adjudicating authority concerned, accordingly, the impugned adjudication orders dated 12th March, 2022 are also set aside - Petition disposed off.
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