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TMI Blog2024 (10) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... issues in these petitions i.e.: (i) Whether the Appellate Authority under Sub-section (4) of Section 107 of the Act of 2017 is competent to condone the delay in filing an appeal against a decision or order passed under the Act by an adjudicating authority beyond a period of one months after the expiry of three months' period prescribed for filing appeal under Sub-section (1) of Section 107 of the Act of 2017? and (ii) even if the appellate authority does not have power to condone the delay beyond the period of thirty days as prescribed under Sub-section (4) of Section 107 of the Act of 2017, this Court, in the exercise of its extraordinary jurisdiction vested under Article 226 of the Constitution of India, can direct such condonation of delay, if it is satisfied that a case of exceptional nature is made out for such condonation of delay or that the interest of justice would warrant condoning the delay. have already been set at rest in judgment dated 13.08.2024 passed in WP(C) No. 1413/2024 and clubbed matters and, therefore, are no longer res integra and what has been held in the said judgment would apply to all fours of the instant petitions. With regard to these questions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners-assessees were not entertained and rejected indicating the reason for rejection as "delay in submission of appeals" 3. Since the Government is yet to constitute Appellate Tribunal, as such, the petitioners, feeling aggrieved by rejection of their appeals, are before us invoking extraordinary writ jurisdiction vested in this Court under Article 226 of the Constitution of India. WP(C) No. 1898/2024 4. In the instant case, the impugned order was passed by the adjudicating authority on 05.12.2023, and the same was communicated to the petitioner on the same day through GST Portal (Email/SMS). The order was communicated to the petitioner on her phone Nos.9858756786 and 9419086057 and Email Id: [email protected]. However, the appeal was filed on 10.06.2024 i.e. after a period of six months and five days. The petitioner had not filed any separate application for condonation of delay. However, in the memo of appeal, the petitioner has stated the reasons of delay as under:- "b) reason of delay:- Applicant was under the bona fide belief that SCN with respect to the tax period was dropped and proceedings were concluded after the Department issued the acceptance of reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the condonation of delay beyond thirty days was not permissible in view of the express provisions of Sub-section (4) of Section 107 of the Act of 2017. In the memo of appeal no reason for condonation of delay was given by the petitioner. 7. It is not the case of the petitioner that he was not communicated the order impugned by the adjudicating authority in time or that his appeal was within the prescribed period of limitation reckoned from the date of communication of the order. The petitioner also does not plead any legal disability, which prevented him from preferring the appeal in time. 8. In view of the aforesaid facts and circumstances, we are of the considered opinion that the case of the petitioner herein also does not fall under exceptional circumstances explained above, which would warrant interference by this Court in the exercise of extra ordinary writ jurisdiction conferred by Article 226 of the Constitution of India. WP(C) No. 1562/2024: 9. In the instant case, the order impugned in the appeal before the appellate authority was passed by the adjudicating authority on 15.12.2023 under Section 73 of the Act of 2017. The order was communicated to the petitioner on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. after a period of five months and four days of the communication of the order. There was, thus, a delay of three months and four after the expiry of the period of thirty days envisaged under Section 107 (4) of the Act of 2017. No separate application was filed by the petitioner seeking condonation of delay. However, in the memo of appeal, the petitioner has stated the reason for delay as under: "I have filed the appeal against the order passed by the Sales Tax Officer Circle K. Unfortunately, I have not filed the appeal in time because my mother is suffering in a crucial disease 'dementia' and during her follow and treatment of the said disease, I could not reply file the appeal in time." 13. Learned counsel for the petitioner submits that the Assessing Authority did not take into account the fact that in respect of financial year 2017-2018, tax to the tune of Rs. 3,59,100/ and Rs. 4,97,700/ had been deducted at source with respect to the works of construction of Pre-settling tank of head works site of 6.80 MGD capacity water treatment plant at Alasteng. He submits that while passing the assessment order, which was sought to be challenged before the Appellate Authority, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution of India. WP(C) No. 2628/2023: 18. In the instant case, the order impugned in the appeal before the appellate authority was passed on 09.03.2022 under Section 73 of the Act of 2017. The order was communicated to the petitioner on the same day through GST Portal (mail/SMS). The appeal was preferred by the petitioner before the appellate authority on 28.02.2023 i.e. after a period of seven months and 19 days of the communication of the order. There was, thus, a delay of more than six months after the expiry of the period of thirty days envisaged under Section 107 (4) of the Act of 2017. The petitioner had not filed any separate application for condonation of delay. However, in the memo of appeal, the petitioner has stated the reason of delay as under: "(b) Reason for delay - The assessee is an illiterate person who is not well versed with computer and IT. He was unable to view notices online. Further the physical notices were note received by him on account of wrong address. 19. Neither the petitioner has disputed the date of communication of the order nor has he placed on record any material before the appellate authority to demonstrate that during the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the said petitioners. The aforementioned orders have been passed on the concession given by the respondents to restore the registration of the defaulting dealers, provided they comply with law, by submitting the returns and depositing the sales tax and other dues payable by them under the GST Act, 2017. 24. Having heard learned counsel for the parties and perused the material on record and also in view of the fact that the case in hand is similar and identical to the aforementioned cases and, therefore, this petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within stipulated period, this order shall cease to be in operation. Attention of this Court is invited to order dated 26.07.2024 passed in WP(C) No. 1061/2024 c/w WP(C) No. 1130/2024 and orders da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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