Delay in filing reply against CGST Notice Due to Under Going Medical Treatment : Orissa HC allows opportunity of hearing [Read Order]
The court is of the considered view that the petitioner is required to be given one opportunity to justify that the delay occurred due to circumstances beyond his control
CGST notice – Orissa High Court – GST reply delay – taxscan
CGST notice – Orissa High Court – GST reply delay – taxscan
In a recent case, the Orissa High Court condoned the delayin filing reply against the Central Goods and Service Tax (CGST ) notice due to under going medical treatment during that period and allowed opportunity of hearing.
The petitioner, Arjun Nayak challenged the rejection order passed by the Commissioner of State Tax (Appeal).Assailing the rejection order dated 25.03.2025 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Koraput, Jeypore, (“the Appellate Authority”), the Petitioner has approached the Court by way of filing the writ petition invoking extraordinary jurisdiction under Article 226/227 of the Constitution of India with a prayer to set aside the said rejection order so as to enable him to furnish explanation with regard to show-cause notice dated 04.01.2025.
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Ms. Itishree Tripathy, counsel appearing for the Petitioner submitted that the Petitioner, registered person, suffered a demand of Rs.14,86,164/- on account of an assessment framed under Section 74 of the Odisha Goods and Services Tax Act, 2017 for the period 2019-20 vide order dated 13.08.2024 against which an appeal was preferred on 11.12.2024 under Section 107 before the Appellate Authority aforementioned.
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Counsel for the Petitioner further submitted that though appeal should have been filed within three months, i.e., on or before 12.11.2024, the same could be filed on 11.12.2024 due to circumstances beyond control. The Appellate Authority should have considered such delay liberally invoking discretion in terms of sub-section (4) of Section 106 as the appeal has been filed within the condonable period. It is explained that though notice was issued by the Appellate Authority inviting reply, the same could not be complied with as the Petitioner was under medical treatment during relevant period of time.
She submitted that given a chance, the petitioner would be able to furnish reply with respect to delay in filing the appeal before the Appellate Authority. Mr. Sunil Mishra, Standing Counsel appearing for the CT & GST Department-Opposite Parties vehemently objected to such plea.
The court is of the considered view that the petitioner is required to be given one opportunity to justify that the delay occurred due to circumstances beyond his control. There appears to be sufficient cause for the petitioner to file an appeal beyond the period stipulated under sub-section (1) of Section 107 of the GST Act.
The Chief Justice Harish Tandon and Justice M.S. Raman set aside the rejection order dated 25.03.2025 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Koraput, Jeypore and directed the Petitioner to appear before the Appellate Authority on or before 17.05.2025 and file response to the notice in Letter No.52, dated 04.01.2025.
To Read the full text of the Order CLICK HERE
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