HC Sent Case Back as Appeal Was Dismissed on Ground of Delay Without Opportunity to Prove Communication Date

Case Details: Reliance General Insurance Company Ltd. v. Union of India - [2024] 167 taxmann.com 408 (Bombay)

Judiciary and Counsel Details

• K. R. Shriram & Jitendra Jain, JJ.
• Prasad Paranjape for the Petitioner.
• Ms Sangeeta Yadav, for the Respondent.

Facts of the Case

In the present case, the petitioner filed the writ petition to challenge the appellate order which was passed by the Appellate Authority by rejecting the appeal as time-barred. The only ground on which the order was passed was that the petitioner had not provided any acceptable evidence to prove that date of communication of order-in-original.

High Court Held

The Honorable High Court noted that the petitioner was never put to notice to prove the date of receipt of the impugned order-in-original. The Court also noted that the Appellate Authority had failed to consider email evidence of communication date which showed order communicated on 29th December 2023. Moreover, the appeal was filed on 28th March 2024 which was within 3 months from the date of communication of the order as provided under Section 107 of the CGST Act, 2017. Therefore, it was held that the impugned order was liable to be set aside and matter was remanded for de novo consideration.