Order date – 27 April 2022

Facts – 

• The Petitioner, M/s Hotel Southern Comforts, has missed the opportunity of filing the return within the 30 days time as provided under Section 62(2).
• Variety of reasons, including health and Covid 19 was projected by the petitioner for not filing the return within 30 days as provided under Section 62(2) of the Act.
• According to the Petitioner even the condonable period of delay was also over as early as in the year 2020 itself, hence absolutely there was no chance for the petitioner to approach the Appellate Authority.
• Therefore, the petitioner filed a Writ Petition under article 226 of the constitution.

Issue – 

• Whether the writ petition filed by Petitioner is maintainable?

Order – 

• The Court observed that when there is an appeal remedy available u/s 107, it is the settled proposition that, writ petition cannot be filed by invoking the extraordinary jurisdiction of this Court as that would be possible in three circumstances viz., violation of principles of natural justice, violation of statutory provisions or for want of jurisdiction of the authority who passes the impugned order which is not the case here.
• However, under Section 107 of the Act, the petitioner can very well file an appeal before the Appellate Authority, where the petitioner can also file a condone delay petition stating the Covid-19 situation.
• Hence, the writ petition was rejected with the liberty to the petitioner by relegating the petitioner to go before the Appellate Authority to file appeals.