2025 (5) TMI 1890 - HC - GST

Seeking quashing of the order-in-original and DRC-07 - HELD THAT - The order-in-original and DRC-07 dated 25.04.2024 and all the notices were duly conveyed to the petitioner. Therefore admittedly petitioner filed an appeal with a delay of 31 days. Further the reason for condonation of delay in filing the appeal before respondent No. 3-Joint Commissioner of State Tax (Appeals)-cum- Appellate Authority Gurugram that no intimation was sent to the petitioner for issuance of DRC-07 dated 25.04.2024 and show cause notice dated 29.12.2023 is totally contradictory to the record. There is thus no ground for condonation of delay in filing the appeal. This writ petition is dismissed being devoid of any merit.

Summary

The Punjab and Haryana High Court, through Justice Sudepti Sharma, dismissed the petition seeking quashing of the order-in-original and DRC-07 dated 25.04.2024 and the subsequent order-in-appeal dated 22.11.2024 by the Joint Commissioner of State Tax (Appeals). The petitioner contended that the appeal was dismissed solely on the ground of delay, attributing the delay to non-receipt of the show cause notice dated 29.12.2023 and DRC-07. The State, however, demonstrated that all notices and orders were duly conveyed via a common portal with automatic e-mail and SMS alerts, supported by official records and communications. The Court held that "order-in-original and DRC-07 dated 25.04.2024 and all the notices were duly conveyed to the petitioner," and thus the 31-day delay in filing the appeal lacked justification. Consequently, the Court found "no ground for condonation of delay" and dismissed the petition as "devoid of any merit."