The impugned order of the Appellate Authority rejecting the appeal on the ground of delay, is set aside. The appeal is now restored to the file of the Additional Commissioner of State Tax .
Section 107 of the CGST Act, 2017— Appeal — The petitioner challenged the Appellate Authority order dated 10th March, 2021, vide which the petitioner’s appeal was dismissed on the grounds that the appeal was not presented within the time prescribed under law. The court observed that the Appellant had to show the Appellate Authority “the appellant was prevented by sufficient cause from presenting the appeal within a period of three months from the date of the impugned order.” In the present case, it is not in dispute that the Petitioner in fact filed the appeal within a period of three months. It is only on the account of the appeal not being accompanied by the certified copy of the order appealed against, within a period of seven days, that it has been rejected on the ground of delay. The counsel for the Petitioner submitted that the appeal was accompanied by the downloaded printed copy of the order appealed against at the time of filling of the appeal, it was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine. The court observed that the explanation offered for the delay in furnishing such certified copy ought to have been accepted by the Appellate Authority
Held that:- The Hon’ble High Court set aside the impugned order dated 10th March, 2021 of the Appellate Authority rejecting the appeal on the ground of delay. The appeal is restored to the file of the Additional Commissioner of State Tax (Appeal), Balasore for fresh decision.
The impugned order of the Appellate Authority rejecting the appeal on the ground of delay, is set aside. The appeal is now restored to the file of the Additional Commissioner of State Tax .
Section 107 of the CGST Act, 2017— Appeal — The petitioner challenged the Appellate Authority order dated 10th March, 2021, vide which the petitioner’s appeal was dismissed on the grounds that the appeal was not presented within the time prescribed under law. The court observed that the Appellant had to show the Appellate Authority “the appellant was prevented by sufficient cause from presenting the appeal within a period of three months from the date of the impugned order.” In the present case, it is not in dispute that the Petitioner in fact filed the appeal within a period of three months. It is only on the account of the appeal not being accompanied by the certified copy of the order appealed against, within a period of seven days, that it has been rejected on the ground of delay. The counsel for the Petitioner submitted that the appeal was accompanied by the downloaded printed copy of the order appealed against at the time of filling of the appeal, it was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine. The court observed that the explanation offered for the delay in furnishing such certified copy ought to have been accepted by the Appellate Authority
Held that:- The Hon’ble High Court set aside the impugned order dated 10th March, 2021 of the Appellate Authority rejecting the appeal on the ground of delay. The appeal is restored to the file of the Additional Commissioner of State Tax (Appeal), Balasore for fresh decision.