GK Housing & Developers Private Ltd Vs State of Punjab And Others (Punjab and Haryana High Court)
In a significant ruling, the Punjab & Haryana High Court has set aside orders that rejected a Goods and Services Tax (GST) appeal filed by GK Housing & Developers Private Ltd. The High Court emphasized that an appeal cannot be dismissed solely on the grounds of a four-month delay without considering the reasons for the delay or the merits of the case. The court has directed the Appellate Authority to conduct a fresh adjudication.
The petitioner, GK Housing & Developers, had filed an appeal challenging an order, along with an application to condone a four-month delay. However, the Appellate Authority rejected this application, citing that the appeal was time-barred and that the GST Act contained no provision for condoning delays beyond four months. A subsequent review application was also dismissed on maintainability grounds.
The High Court, in its decision, highlighted the necessity for the Appellate Authority to adopt a pragmatic approach rather than a pedantic one. It noted that it was “incumbent upon the Appellate Authority to have, at the least considered the reasons, projected that caused the delay and examined the sufficiency thereof, likewise was it imperative for it to view the merits of the appeal, rather than axing it on account of delay alone, notably it being a substantive right.”
