GST
TRT-2025-
Calcutta High Court
Date:-10-08-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 10 August 2022
Facts-
- The Petitioner, M/s Usha Gupta has challenged the impugned Order dated 28 July 2022 passed by the revenue department of WBGST on the ground that the adjudication summary of the order dated 18 March 2020 does not contain any reason and specific allegation and no full text of the order along with summary order was furnished to the Petitioner at any point of time and also the Impugned order of the Respondent is a one-line order dismissing the appeal of the Petitioner on the ground of delay in submission of the appeal in question.
- The Petitioner submits in support of its contention of delay in filing the appeal that the summary order dated 18 March 2020 came to the knowledge of the Petitioner, only when its bank account was debited on 28 July 2022.
- The Petitioner contended that the delay in filing the appeal in question, is protected by the order of the Supreme Court as major part of the delay which occurred during the Covid-19.
Issue-
- Whether the one- line Impugned order passed by the Respondent dismissing the appeal of the Petitioner on the ground of delay in submission was valid?
Order-
- The Hon’ble High Court observed that the summary order is one-line without containing any detailed supporting reason and that the order of the Respondent is also one-line order dismissing the appeal of the Petitioner on the ground of delay in filing the appeal without going into the merit of the appeal.
- The Court disposed of this writ petition by setting aside the impugned order and remanded the matter back to the revenue department to pass a fresh speaking order in accordance with law on merit of the said appeal without insisting on the issue of limitation.
- Further, it is needless to mention that at the time of disposal of the appeal in question, the Petitioner or its authorized representative shall be given an opportunity of personal hearing. Further, the Petitioner is granted by the liberty to make appropriate application in accordance with law for refund of the amount which has been collected in excess of the pre-deposit, before the authority concerned which shall be considered by them in accordance with law.
- The writ petition is disposed of.
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