Case Law Details
Saraogi E-Ventures Private Limited & Anr. Vs Assistant Commissioner (Calcutta High Court)
GST Appeal Restored for Being Dismissed on Technical Certified Copy Delay; Appeal Dismissal Quashed for Hyper-Technical Filing Defect; Technical Lapse Cannot Defeat Timely GST Appeal, Holds High Court; GST Appeal Rejection Set Aside Due to Over-Technical Approach; High Court Revives GST Appeal Rejected for Procedural Non-Compliance.
The Calcutta High Court examined a writ petition challenging dismissal of a GST appeal on the technical ground of non-filing of a certified copy of the order within seven days of online submission. The Court noted that it was undisputed that the appeal had been filed online within the statutory limitation period along with a copy of the impugned order. It held that where an appeal is filed within time and has potential merit, it should not be rejected on a hyper-technical ground relating to delayed filing of a certified copy. Observing that such dismissal defeats the interest of justice, the Court set aside the impugned appellate order dated 22 March 2023. The matter was remanded to the appellate authority for fresh adjudication on merits, in accordance with law and principles of natural justice, to be completed within three months.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Affidavit-of-service filed in court be kept with the record.
Heard learned Advocates appearing for the parties.
By this writ petition, petitioners have challenged the impugned order dated 22nd March, 2023 passed by the Appellate Authority under the relevant provisions of CGST Act on the technical ground of non-filing of the certified copy of the order within seven days of online submission of appeal. It is undisputed fact that that the appeal was filed on-line within the statutory period along with the copy of the order. So in my view if an appeal has got merit it should not be dismissed on such hyper-technical ground of non-filing of certified copy within the statutory period when the appeal itself was filed within the time along with copy of the order on-line.
Considering the facts and circumstances of the case, submission of the parties and in the interest of justice the aforesaid impugned order dated 22nd March, 2023 is set aside and the appeal is remanded back to the Appellate Authority concerned to consider and dispose of the appeal on merits and in accordance with law subject to fulfillment of all other formalities, within a period of three months from the date of communication of this order after observing the principles of natural justice.
With this observation and direction this writ petition being WPA 10560 of 2023 is disposed of.
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