Vasudeva Engineering Vs Union of India and others (Punjab and Haryana High Court)
The Punjab and Haryana High Court, in Vasudeva Engineering Vs Union of India and others, addressed the issue of delays in filing GST appeals beyond the statutory limitation period outlined in Section 107 of the CGST Act, 2017. The court emphasized that while the Act imposes a strict timeline of three months, with an additional condonable period of 30 days, the Appellate Authority is bound by these provisions and lacks discretion to allow further delays. However, invoking its jurisdiction under Article 226 of the Constitution, the High Court held that it retains the power to condone such delays in appropriate cases to prevent businesses from being rendered remediless.
The court underscored that the primary objective of the GST legislation is to provide relief to businesses. Denying appeals due to procedural delays, especially when pre-deposits have been made, undermines this purpose. By condoning the delay, the court directed the Appellate Authority to hear and decide the cases on their merits without further debate on limitation or pre-deposit compliance. This decision aligns with past judgments where procedural barriers were set aside to ensure substantive justice for aggrieved taxpayers. The judgment reinforces the balance between adherence to statutory timelines and the broader constitutional mandate of ensuring access to justice.
