Steel Kart Vs State of Haryana and Others (Punjab and Haryana High Court)
In the case of Steel Kart Vs State of Haryana and Others (Punjab and Haryana High Court), the petitioner, Steel Kart, contested the delay in filing an appeal against a demand order under Section 73 of the Haryana Goods and Services Tax Act, 2017. The petitioner argued that it was not notified of the order, which led to their delay in filing the appeal. The demand, amounting to ₹224,59,211, was not uploaded to the portal, and the petitioner only became aware of it later. Upon receiving knowledge of the order, the petitioner promptly filed the appeal, requesting that the delay not be penalized.
The Court considered the provision under Section 107 and Section 35(1) of the Haryana GST Act, which allows appeals to be filed within thirty days and provides for a delay of up to thirty days. However, the Court ruled that these provisions are directory rather than mandatory. It further clarified that if a party is unable to file an appeal due to circumstances beyond its control—such as not being informed of the order—the appeal should be considered from the date of knowledge, not the date the order was passed. Consequently, the Punjab and Haryana High Court allowed the writ petition, directing the appellate authority to hear the appeal on merits without considering the delay or limitation period. All related applications were disposed of in favor of the petitioner.
