Appeal Shouldn’t Have Been Rejected Since Assessee Had Sufficiently Explained Reasons for Delay in Filing Appeal | HC

Case Details: Marudhar Medical Store v. Assistant Commissioner - [2023] 157 taxmann.com 369 (Rajasthan)

Judiciary and Counsel Details

• • Vijay Bishnoi & Munnuri Laxman, JJ.
  • Hardik Gautam for the Petitioner.
  • Kuldeep Vaishnav & Shreyansh Bhandawat for the Respondent.

Facts of the Case

The GST registration of petitioner was cancelled and it filed appeal against cancellation of the GST registration. The Appellate Authority dismissed the appeal on the ground that the appeal filed by the petitioner was time barred. It filed writ petition and contended that the appeal was dismissed by the Appellate Authority without considering the grounds of delay submitted by it.

High Court Held

The Honorable High Court noted that the petitioner failed to file the appeal within limitation since he was out of station during that period. The reason was mentioned in the appeal but the Appellate authority without considering the said ground had dismissed appeal filed treating it as time barred.

Therefore, the Court held that the petition deserved to be allowed as petitioner had sufficiently explained reasons for delay in filing appeal. The Court also directed the petitioner to file appeal against the cancellation of GST registration before the competent authority within ten days.

List of Cases Reviewed

• • Prakash Purohit v. Commissioner, CGST [2023] 148 taxmann.com 242/97 GST 348/(2023) 4 Centax 195 (Raj.) (para 6) followed.

List of Cases Referred to

• • Prakash Purohit v. Commissioner, Central Goods and Service Tax [2023] 148 taxmann.com 242/97 GST 348/(2023) 4 Centax 195 (Raj.) (para 2).