Tvl. Sri Sai Traders Vs Deputy Commissioner (ST) (Madras High Court)
Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard
The Hon’ble Madras High Court in the case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals, Coimbatore and Ors. [W.P. No. 12860 of 2024 dated June 07, 2024], set aside the appellate order passed by the Department, thereby, dismissing the appeal filed by the Assessee on the ground of limitation, as the order-in-original was passed without granting any opportunity of hearing.
Facts:
Tvl. Sri Sai Traders (“the Petitioner”), filed a writ petition against the appellate order dated June 07, 2024 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) wherein the appeal filed by the Petitioner before the Respondent appellate authority was dismissed on the ground that the appeal was filed beyond the limitation period as prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Held:
The Hon’ble Madras High Court in W.P. No. 12860 of 2024 opined that since the order in original has been passed without granting any opportunity of hearing to the Petitioner, therefore, the Petitioner’s appeal should be considered and order needs to be passed as per merits by the Respondent, despite delay in filing of appeal. Hence, the Impugned Order is set aside and the matter is remanded back to the Respondent for disposal of appeal on merits.
