Facts of the Case

The petitioner, Narasingha Padhy, challenged an order dated 14.03.2023 passed by opposite party No.2, whereby his GST appeal was rejected on the sole ground of "Delay in submission of Appeal."

Issues Involved

  1. Whether the petitioner's appeal was in fact barred by limitation, and whether the rejection order was passed after due application of mind.

Petitioner's Arguments

  • There was absolutely no delay in submission of the appeal, and opposite party No.2 had rejected it in a mechanical manner without application of mind, rendering the rejection order unsustainable in law.

Respondent's Arguments

  • Learned Additional Standing Counsel for the CT & GST Department fairly conceded that, in view of an order passed by the Supreme Court extending the period of limitation, an error was apparent on the face of the record so far as the rejection of the appeal on the ground of delay was concerned.

Court Order / Findings

  • The Court, after examining the records, found that the appeal preferred by the petitioner was well within the period of limitation, and accordingly set aside the order dated 14.03.2023 rejecting the appeal on the ground of delay.
  • The Court directed the concerned authority to rehear the matter in accordance with law, after affording an opportunity of hearing to the petitioner.

Important Clarification

A GST first-appellate authority must correctly compute the limitation period — factoring in any extension granted by the Supreme Court or other competent authority — before rejecting an appeal as time-barred; a mechanical rejection without such application of mind will be set aside and the appeal remanded for a hearing on merits.

Sections Involved

  • Section 107 of the CGST/OGST Act, 2017 – prescribes the limitation period for filing a first appeal against an order under the Act.

Decision – In Favour of

The decision was in favour of the Assessee, with the delay-based rejection set aside and the matter remanded for a hearing on merits.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: W.P.(C) No.25508 of 2023
  • Coram: Dr. Justice B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date of Order: 09 August 2023

Link to Download the Order

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