Bheemaneni Projects Vs Deputy Assistant Commissioner ST III (Andhra Pradesh High Court)
In the case of Bheemaneni Projects v. Deputy Assistant Commissioner ST III, heard by the Andhra Pradesh High Court under Article 226 of the Constitution of India, the petitioner sought relief against the rejection of their appeal challenging an adjudication order and subsequent rejection by the 2nd respondent. The petitioner, a firm headed by a 72-year-old woman, engaged in works contracts and other services, argued that they were unaware of the adjudication order due to their accountant’s prolonged absence caused by a Covid-related illness.
The petitioner contended that despite their genuine difficulty in filing a timely appeal, it was dismissed by the 2nd respondent as being beyond the condonable period of limitation. The dispute involved a substantial amount of Rs. 6,54,67,099/- in taxes. The High Court reviewed Section 107 of the GST Act, noting the prescribed three-month limit for filing appeals and the provision allowing for a one-month condonable delay under certain conditions.
The Court acknowledged the medical certificate submitted by the petitioner regarding the accountant’s illness, which prevented timely action. No contrary evidence was presented challenging the authenticity of this certificate. Emphasizing the statutory nature of the right to appeal and the limitations therein, the Court cited precedent highlighting the obligation on petitioners to substantiate claims of inability to file within prescribed periods.
