Multi Trading Agencies Vs Union Territory of Jammu & Kashmir (Jammu & Kashmir High Court)
Appellate Authority Can’t Condone GST Appeal Delay Beyond 30 Days but HC may consider in exceptional cases
Conclusion: Neither assessee had disputed the date of communication of the order nor had he placed on record any material before the appellate authority to demonstrate that during the period of limitation assessee was under such a disability, which prevented him from filing the appeal in time. If such was the reason given by assessee to seek condonation of delay for the period beyond thirty days, this Court could not bring the case of assessee under exceptional circumstances or term it a case of extreme nature to invoke its extraordinary jurisdiction and condone the delay despite there being statutory prohibition not to do so after a particular period.
Held: Assessee were dealers registered under Jammu & Kashmir Goods and Services Tax Act, 2017 [“the Act of 2017”] under different registration numbers. They were assessed by the respective adjudicating authority under Section 73/74 of the Act of 2017 and certain demands were raised against them. Feeling dissatisfied and aggrieved by the orders passed by the adjudicating authorities, assessee preferred statutory appeals before the Appellate Authority under Section 107 of the Act of 2017. The appeals preferred by assessees were not entertained and rejected indicating the reason for rejection as “delay in submission of appeals”. Since the Government was yet to constitute Appellate Tribunal, as such, assessees, feeling aggrieved by rejection of their appeals, were before us invoking extraordinary writ jurisdiction vested in this Court under Article 226 of the Constitution of India. It was held that neither assessee had disputed the date of communication of the order nor had he placed on record any material before the appellate authority to demonstrate that during the period of limitation assessee was under such a disability, which prevented him from filing the appeal in time. If such was the reason given by assessee to seek condonation of delay for the period beyond thirty days, as prescribed under Section 107(4) of the Act of 2017, this Court could not, by any stretch of reasoning, bring the case of assessee under exceptional circumstances or term it a case of extreme nature to invoke its extraordinary jurisdiction and condone the delay despite there being statutory prohibition not to do so after a particular period. Assessee had himself remained negligent and remissness in preferring the appeal within time and, therefore, must suffer its consequences. The assessment order passed by the adjudicating authority under the Act of 2017 could not be kept open ended for indefinite period and the timelines prescribed in the statute were required to be respected and complied with. In view of the aforesaid facts and circumstances, assessee herein did not fall under exceptional circumstances which would warrant interference by this Court in the exercise of extraordinary writ jurisdiction conferred by Article 226 of the Constitution of India.
