Shree Shakti Minerals Vs Commissioner (Rajasthan High Court)
The Rajasthan High Court, in the case of Shree Shakti Minerals vs. Commissioner, ruled that appeals under the Central Goods and Services Tax (CGST) Act should be decided on their merits, irrespective of delays in filing by the assessee. The court addressed a writ petition challenging an order from the Joint Commissioner of CGST, which had dismissed an appeal as time-barred. The Joint Commissioner relied on Section 107 of the CGST Act and related provisions to conclude that the appeal, filed beyond the permissible extension period, could not be entertained. However, the High Court emphasized that while the CGST Act’s statutory limitations bind authorities and typically prevent the condonation of delays, such rigid application should not frustrate the legislative intent. The court noted that, under Article 226 of the Constitution, it retains the power to ensure justice by entertaining appeals even when there are delays. Consequently, the High Court quashed the Joint Commissioner’s order and reinstated the appeal, subject to the petitioner fulfilling certain statutory obligations, including the payment of late fees and penalties. This decision reinforces the principle that justice should not be denied on mere technicalities, particularly when substantive issues are at stake.
