Order Date: 31 May 2022

Facts:

• The Petitioner, M/s Kaydee Audio Vision Pvt. Ltd., was passed an order dated 09.02.2018 under Section 129(3) of the CGST Act providing for imposition of tax Rs. 5,35,335/- and equal amount of penalty on a transaction on import of goods.
• The petitioner has filed the writ petition on the ground that requirement of e-way bill to accompany the goods was not in place in the State of U.P., at the relevant time. 
• The petitioner preferred an appeal against the original order dated 09.02.2018 on 17.06.2020. It has been dismissed as time barred by order dated 22.11.2021.
• Present writ petition has been filed seeking quashing of the order dated 22.11.2021 passed by the Appellate Authority 

Issue:

• Whether the appeal filed by the petitioner is valid?

Order:

• The Court observed that the first appeal may have been filed by the petitioner against the order dated 09.02.2018, within a period of 90 days. That period of limitation could be extended and delay condoned for a further period of 30 days only. Since, the petitioner and other similarly situated assessees had filed writ petition/s before this Court, all such assessee's had lost their right of appeal, in an ex-parte manner.
• It is a settled principle in law that no party may be prejudiced by an act of Court. While, the Supreme Court set aside all the orders passed by this Court in different cases as were disclosed by the State in its compliance affidavit, it can never be accepted that it was the intention of the Supreme Court to render the assessees remediless or to take away their right of appeal. 
• The Court allowed present writ petition. The appellate order dated 22.11.2021 is set aside and remitted to the appellate authority to decide the appeal afresh, on merits without raising any objection as to limitation.