Rama Shanker Modi Vs Assistant Commissioner (Calcutta High Court)
Appellant Authority cannot reject appeal merely on the ground that order copy was not furnished physically
The Hon’ble Calcutta High Court in Rama Shanker Modi v the Assistant Commissioner, Central Goods And Services tax and Central Excise [WPA 15639 of 2023 dated July 20, 2023] set aside the impugned order and held that mere non filing of order physically within the time limit cannot be a valid ground to rejection of appeal.
Facts:
Mr. Rama Shanker Modi (“the Petitioner”) was aggrieved by the order of the Adjudicating Authority and filed an appeal before the Appellate Authority. The Appellate Authority vide an order dated May 01, 2023 (“the Impugned Order”) dismissed the appeal of the Petitioner by stating that since the Petitioner had failed to produce the certified copy of the order which has been challenged and the appeal is time barred. However, the Petitioner has filed the appeal electronically before the Appellate Authority.
Aggrieved by the Impugned Order, the Petitioner filed writ before the Hon’ble Calcutta High Court challenging the impugned order.
Issue:
Whether the Revenue Department can reject the appeal merely on the ground that assessee has not filed physical copy of the order even though the order copy was filed electronically?
Held:
The Hon’ble Calcutta High Court in WPA 15639 of 2023 held as under:
