Case Law Details
SKV Industries Vs Deputy Commissioner (ST)(FAC)GST Appeal (Madras High Court)
In the case of SKV Industries Vs Deputy Commissioner (ST)(FAC), the Madras High Court addressed a petition challenging the rejection of an appeal due to a 5-day delay. The petitioner, SKV Industries, contended that they were unaware of the show cause notice and the assessment order as they were uploaded on the GST portal without their knowledge. Consequently, the appeal was delayed by 5 days and subsequently dismissed by the Appellate Authority. The respondent acknowledged that the notices were uploaded to the portal but admitted that no personal hearing was provided to SKV Industries before issuing the impugned order. The Court, after reviewing the circumstances, condoned the delay, directing the Appellate Authority to take the appeal on record and decide it on merits. The Court emphasized the need for a fair opportunity for the petitioner to present their case and concluded the writ petition with these directions, also closing all related miscellaneous petitions.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed challenging the impugned order dated 20.06 .2024 passed by the 1st respondent.
2. Mr. T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in the present case, since the show cause notice and the assessment order dated 01.02.2024 were uploaded by the respondent in the GST portal, the petitioner was not aware of the same, due to which they had preferred an appeal against the said assessment order with a delay of 5 days. However, the Appellate Authority rejected the appeal due to the said delay of 5 days vide order dated 20.06.2024. Hence, this petition has been filed.
4. On the other hand, the learned Additional Government Pleader would submit that the respondent has uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to condone the delay and pass appropriate order to the respondent for disposal of the appeal filed by the petitioner.
5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents and also perused the materials available on record.
6. In the present case, it appears that the petitioner was unaware of the impugned order passed by the respondent, due to which, there was a delay of 5 days in filing the appeal. Therefore, this Court, being satisfied with the reasons assigned by the petitioner, is inclined to condone the Accordingly, this Court passes the following order:-
(i) The delay of 5 days in filing the appeal before the Appellate Authority is hereby condonned.
(ii) The Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing an sufficient opportunity to the petitioner, as expeditiously as possible.
7. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed
