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Delay Condonation

Appellate Authority Under GST Act Can Condone Delay in Filing Appeal Beyond Statutory Period, Court Rules

The court ruled that the appellate authority under the GST Act has the power to condone the delay in filing an appeal beyond the statutory period of 90 days. This decision was based on the legal position laid down by the Division Bench of the Calcutta High Court in S.K. Chakraborty & Sons v. Union of India & Ors. The court set aside the impugned order of the appellate authority, which had summarily rejected the petitioner’s appeal on the ground of delay, and remanded the matter back to the appellate authority for fresh consideration on merits.

Case Name:

M/s. Jalpaiguri Central Engineers Cooperative Society Limited vs. Union of India And Ors.

Key Takeaways:

1. The petitioner challenged a show cause notice, an order in original, and an appeal order related to alleged willful suppression of taxable value during the financial year 2015-16 and 2016-17.

2. The appellate authority summarily rejected the appeal on the ground of delay.

3. Citing a previous case of S.K. Chakraborty & Sons v. Union of India & Ors in the Calcutta High Court, the High Court held that the appellate authority has the power to condone the delay beyond the statutory period.

4. Consequently, the High Court set aside the impugned order and remanded the matter back to the appellate authority for fresh consideration on merit.

Issue:

Whether the appellate authority under the GST Act has the power to condone the delay in filing an appeal beyond the statutory period of 90 days.

Facts:

The petitioner was providing works contract services to government departments and undertakings during the financial years 2015-16 and 2016-17.

The Additional/Joint Commissioner of CGST and Central Tax, Siliguri Commissionerate, issued a show cause notice dated 27.04.2021 alleging that the petitioner had willfully suppressed the taxable value during those financial years by not obtaining service tax registration and not declaring the actual taxable value in the statutory ST-3 returns.

After a hearing, the adjudicating authority passed an order in original dated 11.04.2022, confirming a service tax demand of Rs. 24,07,850/- on the petitioner.

The petitioner filed an appeal against this order before the appellate authority, but the appeal was summarily rejected by the appellate authority vide order dated 02.11.2023 on the ground of delay.

Arguments:

Petitioner’s Arguments:

The appellate authority wrongly dismissed the appeal on the presumption that it has no power to condone the delay in filing the appeal beyond 90 days.

The Calcutta High Court, in MAT No. 81 of 2022 titled S.K. Chakraborty & Sons v. Union of India & Ors, has held that the appellate authority under the GST Act has the power to condone the delay.

Respondent’s Arguments:

The respondent conceded to the legal position that, in view of the law laid down by the Division Bench in S.K. Chakraborty (Supra), the appellate authority has the power to condone the delay beyond the statutory period.

Key Legal Precedent:

S.K. Chakraborty & Sons v. Union of India & Ors (MAT No. 81 of 2022, Calcutta High Court)

Judgment:

The court, taking note of the legal position laid down by the Division Bench of the Calcutta High Court in S.K. Chakraborty & Sons v. Union of India & Ors, held that the appellate authority under the GST Act has the power to condone the delay in filing an appeal beyond the statutory period of 90 days.

Accordingly, the court set aside the impugned order dated 02.11.2022 of the appellate authority, which had summarily rejected the petitioner’s appeal on the ground of delay, and remanded the matter back to the appellate authority for fresh consideration on merits.

The writ petition was disposed of with the above directions.

FAQ

Q1: What was the dispute about?

A1: The dispute pertained to the alleged willful suppression of taxable value during the financial year 2015-16 and 2016-17 by the petitioner, who was providing works contract service to government departments and undertakings.

Q2: What was the decision of the High Court?

A2: The High Court set aside the impugned order and remanded the matter back to the appellate authority for fresh consideration on merit, citing the appellate authority’s power to condone the delay beyond the statutory period.

Q3: What was the legal basis for the High Court’s decision?

A3: The decision was based on the law laid down by the Hon’ble Division Bench in the case of S.K. Chakraborty & Sons v. Union of India & Ors, which established that the appellate authority has the power to condone the delay beyond the statutory period.

The petitioner in the present writ petition is challenging the show cause notice dated 27.04.2021, order in original dated 12.04.2022 passed by respondent no.3 and the appeal order dated 02.11.2023 passed by the respondent no.2.

Brief facts leading to the present writ petition is as follows :-

The present dispute pertains to the financial year 2015-16 and 2016-17. During the said period, the petitioner was providing works contract service to the government department and government undertakings.

Additional/Joint Commissioner of CGST and Central Tax, Siliguri Commissionerate issued a show cause notice dated 27.04.2021 alleging that the petitioner has willfully suppressed the taxable value during the financial year 2015-16 and 2016-17 by not obtaining service tax registration and by not declaring the actual taxable value in the statutory ST-3 returns. After affording an opportunity of hearing, the adjudicating authority passed the order in original dated 11.04.2022 by confirming the demand of service tax to the tune of Rs.24,07,850/-. Aggrieved by the same, the petitioner preferred an appeal before the appellate authority. The appellate authority vide order dated 02.11.2023 summarily rejected the said appeal on the ground of delay.

Learned counsel for the petitioner submits that the appellate authority has wrongly dismissed the appeal on the presumption that there is no power vested with the appellate authority to condone the delay in filing the appeal beyond 90 days.

However, the Hon’ble Calcutta High Court in MAT No. 81 of 2022 titled as S.K. Chakraborty & Sons v. Union of India & Ors has held that the appellate authority under the GST Act has power to condone the delay.

Learned counsel for the respondent conceded to the said legal position and submits that in view of the law laid down by the Hon’ble Division Bench in S.K. Chakraborty (Supra), the appellate authority has the power to condone the delay beyond the statutory period.

As pointed out by the parties, the issue of whether the appellate authority has the power to condone the delay beyond the statutory period is no more res integra in view of the law laid down by the Hon’ble Division Bench in S.K. Chakraborty (Supra).

Hence, in view of the aforesaid legal position, this Court deems it appropriate to set aside the impugned order dated 02.11.2022 and remand the matter back to the appellate authority for fresh consideration on merit.

With the aforesaid directions, the present writ petition is disposed of.

Affidavit of service is taken on record.

(Gaurang Kanth, J.)

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<h2>Case Name:</h2>M/s. Jalpaiguri Central Engineers Cooperative Society Limited vs. Union of India And Ors. <h2>Key Takeaways:</h2>1. The petitioner challenged a show cause notice, an order in original, and an appeal order related to alleged willful suppression of taxable value during the financial year 2015-16 and 2016-17. 2. The appellate authority summarily rejected the appeal on the ground of delay. 3. Citing a previous case of S.K. Chakraborty &amp; Sons v. Union of India &amp; Ors in the Calcutta High Court, the High Court held that the appellate authority has the power to condone the delay beyond the statutory period. 4. Consequently, the High Court set aside the impugned order and remanded the matter back to the appellate authority for fresh consideration on merit.<h2> </h2><h2>Issue: </h2>Whether the appellate authority under the GST Act has the power to condone the delay in filing an appeal beyond the statutory period of 90 days. <h2>Facts:</h2>The petitioner was providing works contract services to government departments and undertakings during the financial years 2015-16 and 2016-17. The Additional/Joint Commissioner of CGST and Central Tax, Siliguri Commissionerate, issued a show cause notice dated 27.04.2021 alleging that the petitioner had willfully suppressed the taxable value during those financial years by not obtaining service tax registration and not declaring the actual taxable value in the statutory ST-3 returns. After a hearing, the adjudicating authority passed an order in original dated 11.04.2022, confirming a service tax demand of Rs. 24,07,850/- on the petitioner. The petitioner filed an appeal against this order before the appellate authority, but the appeal was summarily rejected by the appellate authority vide order dated 02.11.2023 on the ground of delay. <h2>Arguments: </h2>Petitioner’s Arguments:The appellate authority wrongly dismissed the appeal on the presumption that it has no power to condone the delay in filing the appeal beyond 90 days.
The Calcutta High Court, in MAT No. 81 of 2022 titled S.K. Chakraborty &amp; Sons v. Union of India &amp; Ors, has held that the appellate authority under the GST Act has the power to condone the delay. Respondent’s Arguments:The respondent conceded to the legal position that, in view of the law laid down by the Division Bench in S.K. Chakraborty (Supra), the appellate authority has the power to condone the delay beyond the statutory period. <h2>Key Legal Precedent: </h2>S.K. Chakraborty &amp; Sons v. Union of India &amp; Ors (MAT No. 81 of 2022, Calcutta High Court) <h2>Judgment: </h2>The court, taking note of the legal position laid down by the Division Bench of the Calcutta High Court in S.K. Chakraborty &amp; Sons v. Union of India &amp; Ors, held that the appellate authority under the GST Act has the power to condone the delay in filing an appeal beyond the statutory period of 90 days. Accordingly, the court set aside the impugned order dated 02.11.2022 of the appellate authority, which had summarily rejected the petitioner’s appeal on the ground of delay, and remanded the matter back to the appellate authority for fresh consideration on merits. The writ petition was disposed of with the above directions.<h2> </h2><h2>FAQ</h2>Q1: What was the dispute about?A1: The dispute pertained to the alleged willful suppression of taxable value during the financial year 2015-16 and 2016-17 by the petitioner, who was providing works contract service to government departments and undertakings. Q2: What was the decision of the High Court?A2: The High Court set aside the impugned order and remanded the matter back to the appellate authority for fresh consideration on merit, citing the appellate authority’s power to condone the delay beyond the statutory period. Q3: What was the legal basis for the High Court’s decision?A3: The decision was based on the law laid down by the Hon’ble Division Bench in the case of S.K. Chakraborty &amp; Sons v. Union of India &amp; Ors, which established that the appellate authority has the power to condone the delay beyond the statutory period. <img id="1" class="image-in" src="https://thakurani.sgp1.digitaloceanspaces.com/media/logos/HCWordToWordOrder.jpeg"> The petitioner in the present writ petition is challenging the show cause notice dated 27.04.2021, order in original dated 12.04.2022 passed by respondent no.3 and the appeal order dated 02.11.2023 passed by the respondent no.2. Brief facts leading to the present writ petition is as follows :- The present dispute pertains to the financial year 2015-16 and 2016-17. During the said period, the petitioner was providing works contract service to the government department and government undertakings. Additional/Joint Commissioner of CGST and Central Tax, Siliguri Commissionerate issued a show cause notice dated 27.04.2021 alleging that the petitioner has willfully suppressed the taxable value during the
financial year 2015-16 and 2016-17 by not obtaining service tax registration and by not declaring the actual taxable value in the statutory ST-3 returns. After affording an opportunity of hearing, the adjudicating authority passed the order in original dated 11.04.2022 by confirming the demand of service tax to the tune of Rs.24,07,850/-. Aggrieved by the same, the petitioner
preferred an appeal before the appellate authority. The appellate authority vide order dated 02.11.2023 summarily rejected the said appeal on the ground of delay. Learned counsel for the petitioner submits that the appellate authority has wrongly dismissed the appeal on the presumption that there is no power vested with the appellate authority to condone the delay in filing the appeal beyond 90 days. However, the Hon’ble Calcutta High Court in MAT No. 81 of 2022 titled as S.K. Chakraborty &amp; Sons v. Union of India &amp; Ors has held that the appellate authority under the GST Act has power to condone the delay. Learned counsel for the respondent conceded to the said legal position and submits that in view of the law laid down by the Hon’ble Division Bench in S.K. Chakraborty (Supra), the appellate authority has the power to condone the delay beyond the statutory period. As pointed out by the parties, the issue of whether the appellate authority has the power to condone the delay beyond the statutory period is no more res integra in view of the law laid down by the Hon’ble Division Bench in S.K. Chakraborty (Supra). Hence, in view of the aforesaid legal position, this Court deems it appropriate to set aside the impugned order dated 02.11.2022 and remand the matter back to the appellate authority for fresh consideration on merit. With the aforesaid directions, the present writ petition is disposed of. Affidavit of service is taken on record. (Gaurang Kanth, J.)

<h2>Case Name:</h2>M/s. Jalpaiguri Central Engineers Cooperative Society Limited vs. Union of India And Ors. <h2>Key Takeaways:</h2>1. The petitioner challenged a show cause notice, an order in original, and an appeal order related to alleged willful suppression of taxable value during the financial year 2015-16 and 2016-17. 2. The appellate authority summarily rejected the appeal on the ground of delay. 3. Citing a previous case of S.K. Chakraborty & Sons v. Union of India & Ors in the Calcutta High Court, the High Court held that the appellate authority has the power to condone the delay beyond the statutory period. 4. Consequently, the High Court set aside the impugned order and remanded the matter back to the appellate authority for fresh consideration on merit.<h2> </h2><h2>Issue: </h2>Whether the appellate authority under the GST Act has the power to condone the delay in filing an appeal beyond the statutory period of 90 days. <h2>Facts:</h2>The petitioner was providing works contract services to government departments and undertakings during the financial years 2015-16 and 2016-17. The Additional/Joint Commissioner of CGST and Central Tax, Siliguri Commissionerate, issued a show cause notice dated 27.04.2021 alleging that the petitioner had willfully suppressed the taxable value during those financial years by not obtaining service tax registration and not declaring the actual taxable value in the statutory ST-3 returns. After a hearing, the adjudicating authority passed an order in original dated 11.04.2022, confirming a service tax demand of Rs. 24,07,850/- on the petitioner. The petitioner filed an appeal against this order before the appellate authority, but the appeal was summarily rejected by the appellate authority vide order dated 02.11.2023 on the ground of delay. <h2>Arguments: </h2>Petitioner’s Arguments:The appellate authority wrongly dismissed the appeal on the presumption that it has no power to condone the delay in filing the appeal beyond 90 days.
The Calcutta High Court, in MAT No. 81 of 2022 titled S.K. Chakraborty & Sons v. Union of India & Ors, has held that the appellate authority under the GST Act has the power to condone the delay. Respondent’s Arguments:The respondent conceded to the legal position that, in view of the law laid down by the Division Bench in S.K. Chakraborty (Supra), the appellate authority has the power to condone the delay beyond the statutory period. <h2>Key Legal Precedent: </h2>S.K. Chakraborty & Sons v. Union of India & Ors (MAT No. 81 of 2022, Calcutta High Court) <h2>Judgment: </h2>The court, taking note of the legal position laid down by the Division Bench of the Calcutta High Court in S.K. Chakraborty & Sons v. Union of India & Ors, held that the appellate authority under the GST Act has the power to condone the delay in filing an appeal beyond the statutory period of 90 days. Accordingly, the court set aside the impugned order dated 02.11.2022 of the appellate authority, which had summarily rejected the petitioner’s appeal on the ground of delay, and remanded the matter back to the appellate authority for fresh consideration on merits. The writ petition was disposed of with the above directions.<h2> </h2><h2>FAQ</h2>Q1: What was the dispute about?A1: The dispute pertained to the alleged willful suppression of taxable value during the financial year 2015-16 and 2016-17 by the petitioner, who was providing works contract service to government departments and undertakings. Q2: What was the decision of the High Court?A2: The High Court set aside the impugned order and remanded the matter back to the appellate authority for fresh consideration on merit, citing the appellate authority’s power to condone the delay beyond the statutory period. Q3: What was the legal basis for the High Court’s decision?A3: The decision was based on the law laid down by the Hon’ble Division Bench in the case of S.K. Chakraborty & Sons v. Union of India & Ors, which established that the appellate authority has the power to condone the delay beyond the statutory period. <img id="1" class="image-in" src="https://thakurani.sgp1.digitaloceanspaces.com/media/logos/HCWordToWordOrder.jpeg"> The petitioner in the present writ petition is challenging the show cause notice dated 27.04.2021, order in original dated 12.04.2022 passed by respondent no.3 and the appeal order dated 02.11.2023 passed by the respondent no.2. Brief facts leading to the present writ petition is as follows :- The present dispute pertains to the financial year 2015-16 and 2016-17. During the said period, the petitioner was providing works contract service to the government department and government undertakings. Additional/Joint Commissioner of CGST and Central Tax, Siliguri Commissionerate issued a show cause notice dated 27.04.2021 alleging that the petitioner has willfully suppressed the taxable value during the
financial year 2015-16 and 2016-17 by not obtaining service tax registration and by not declaring the actual taxable value in the statutory ST-3 returns. After affording an opportunity of hearing, the adjudicating authority passed the order in original dated 11.04.2022 by confirming the demand of service tax to the tune of Rs.24,07,850/-. Aggrieved by the same, the petitioner
preferred an appeal before the appellate authority. The appellate authority vide order dated 02.11.2023 summarily rejected the said appeal on the ground of delay. Learned counsel for the petitioner submits that the appellate authority has wrongly dismissed the appeal on the presumption that there is no power vested with the appellate authority to condone the delay in filing the appeal beyond 90 days. However, the Hon’ble Calcutta High Court in MAT No. 81 of 2022 titled as S.K. Chakraborty & Sons v. Union of India & Ors has held that the appellate authority under the GST Act has power to condone the delay. Learned counsel for the respondent conceded to the said legal position and submits that in view of the law laid down by the Hon’ble Division Bench in S.K. Chakraborty (Supra), the appellate authority has the power to condone the delay beyond the statutory period. As pointed out by the parties, the issue of whether the appellate authority has the power to condone the delay beyond the statutory period is no more res integra in view of the law laid down by the Hon’ble Division Bench in S.K. Chakraborty (Supra). Hence, in view of the aforesaid legal position, this Court deems it appropriate to set aside the impugned order dated 02.11.2022 and remand the matter back to the appellate authority for fresh consideration on merit. With the aforesaid directions, the present writ petition is disposed of. Affidavit of service is taken on record. (Gaurang Kanth, J.)

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Appellate Authority Under GST Act Can Condone Delay in Filing Appeal Beyond Statutory Period, Court Rules