Ravin Sachdev Vs Union of India And Anr. (Delhi High Court)
The case of Ravin Sachdev vs Union of India revolves around the timely filing of an appeal under the Goods and Services Tax Act, 2017 (GST Act). The petitioner contested an order rejecting their application for a refund, citing procedural delays.
The petitioner, Ravin Sachdev, sought a refund under the GST Act and filed an appeal against the rejection of their application by the Assistant Commissioner. The dispute centered on the timeline for filing the appeal, which was initially rejected on grounds of delay exceeding the permissible period under Section 107(4) of the GST Act.
According to Section 107(4) of the GST Act, an appeal must be filed within three months from the date of the decision or order, with a provision to condone a further delay of one month under sufficient cause. In this case, the petitioner filed their appeal within the statutory three-month period but encountered procedural issues related to the submission of the original Order-in-Original document.
The Delhi High Court scrutinized the sequence of events and found that the petitioner had submitted a scanned copy of the Order-in-Original along with the appeal within the stipulated timeframe. Despite subsequently sending the original document to an incorrect department within the GST authority, the court noted the petitioner’s efforts to rectify the error promptly upon notification.
