Shivam Traders Vs Proper Officer-sum-Superintendent (Punjab and Haryana High Court)
The petition challenged two orders: one dated 27.09.2024 passed by the Commissioner (Appeals) and another dated 24.03.2023 passed by the Assistant Commissioner, CGST Division, Karnal. The primary grievance was that the First Appellate Authority had dismissed the petitioner’s statutory appeal on the ground of delay, holding that the appeal was filed beyond the condonable period prescribed under Section 107(4) of the Central Goods and Services Tax Act, 2017.
The petitioner contended that the assessment order dated 24.03.2023 was communicated on 21.04.2023. Accordingly, the statutory period of three months for filing an appeal expired on 21.07.2023, and the additional condonable period of one month ended on 21.08.2023, which was the exact date on which the appeal was filed. It was argued that the First Appellate Authority had wrongly calculated the delay and incorrectly concluded that the appeal was filed beyond four months. The petitioner also attributed the delay to circumstances involving the hospitalisation of the advocate’s wife during June and July 2023, which allegedly prevented timely filing of the appeal.
The respondent opposed the petition. After hearing both sides, the Court noted that while the First Appellate Authority had erred in observing that the delay exceeded four months—since the date of communication of the order must be excluded while computing limitation—the petitioner had failed to demonstrate “sufficient cause” for condonation of delay. The appellate authority had specifically recorded that no medical documents or declaration from the advocate were produced to substantiate the claim regarding hospitalisation, rendering the explanation unsatisfactory.
