Appeal Can’t be Denied if Assessee Failed to Submit Certified Copy in a Timely Manner | Calcutta HC

Case Details: Rama Shanker Modi v. Assistant Commissioner, Central Goods and Services Tax and Central Excise - [2023] 153 taxmann.com 326 (Calcutta)

Judiciary and Counsel Details

• • Md. Nizamuddin, J.
  • Anil Kumar Dugar for the Appellant.
  • K.K. Maiti & Tapan Bhanja for the Respondent.

Facts of the Case

The petitioner had filed appeal electronically within specified time limit, but due to a genuine mistake, it failed to submit certified copy in a timely manner. The department rejected of the petitioner on the technical ground of non-filing of certified copy of the order against which appeal was filed within prescribed time. It filed the writ petition against the rejection of appeal.

High Court Held

The Honorable High Court noted that the appeal of the petitioner was dismissed only on the technical ground without going into the merit of case. It was admitted position that the appeal had been filed electronically within time but due to bonafide mistake of the petitioner, the copy of order could not be filed within time.

Therefore, after considering the facts and circumstances of this case and in the interest of justice, the Court held that order of appellate authority was liable to be set aside and the concerned appellate authority was directed to accept certified copy submitted by petitioner, even though it was filed beyond stipulated time.