Case Title | M/S Brij Bihari Singh vs Commissioner Commercial Tax Lucknow And Another |
Court | Allahabad High Court |
Honorable Judges | Justice Saumitra Dayal Singh |
Citation | WRIT TAX No. – 902 of 2021 2022 (5) GSTPanacea 15 HC Allahabad |
Judgment Date | 4-May- 2022 |
Petitioner | Brij Bihari Singh |
Respondent | CCT & Anr. |
Decision | In Favour of Assessee |
Period of Limitation-The period of limitation to file the appeal shall always be deemed to have remained suspended for filing of appeal through prescribed mode.
Period of Limitation-Facts of the Case
Period of Limitation-The petitioner Challenged order passed by the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Sonbhadra, dated 12-10-2021 in Appeal No. GST–47 of 2021 for the period 2019-20.
By that order, the Appellant Authority has rejected appeal because it was time barred, dated 28-2-2019, passed by the Proper Officer, cancelling the petitioner’s registration, under section 29 of the U.P. GST Act, 2017.
The petitioner’s registration under the Act was sought to be cancelled vide notice, dated 28-2-2019. The petitioner submitted his reply thereto on 12-3-2019. However, in absence of the petitioner, the said registration was cancelled by an ex-parte Order, dated 9-8-2019. Here, it is not in dispute that the petitioner was served with a copy of that order at the relevant time through the GSTN portal.
Period of Limitation-Petitioner’s Contention
Period of Limitation-It is the grievance of the petitioner, despite best efforts, he could not file an appeal against that order for reason of continued malfunctioning/errors in the functioning of the GSTN portal (through which the appeal was to be filed).
Evidence was led by the petitioner to establish the continued difficulties faced by him. Thus, print of screen shots (of certain dates when the petitioner attempted to file that appeal), were brought on record in the first appeal, eventually filed on 20-9-2021.
The error arising in the working of the GSTN portal was resolved on 17-9-2021. The petitioner further received an e-mail from the GSTN authorities on 20-9-2021, informing him of the resolution made to the error in the working of the GSTN portal. The petitioner instituted the appeal through the GSTN portal on 20- 9-2021.
Petitioner contended that it cannot be disputed that there exists clear evidence of admission made by the GSTN authority of difficulty faced by the petitioner in instituting his appeal against the Order, dated 28-2-2019, within the normal period of limitation, computed from the date of that order.
Also, there is clear evidence of the said difficulty having been first resolved on 17-9-2021, well after expiry of the statutory period of limitation and the extended period of limitation, to file the appeal under section 107 of the Act.
Allahabad High Court Held
Period of Limitation-Honorable HC held that on a technical construction of the statute, the period of limitation to file an appeal against the Order, dated 28-2-2019 may appear to run from the date of the order being communicated to the petitioner i.e. 28-2-2019 itself. At the same time, that construction has to be rejected. It is so because, against the Order, dated 17-9-2021, no appeal could have been filed by the petitioner as it remained completely prevented/obstructed from filing such appeal, owing to technical glitches suffered by the GSTN portal on which that appeal may have been filed.
In face of clear evidence existing on record that such technical glitches were resolved by the GSTN authority on 17-9-2021, the period of limitation to file appeal started running from that date only. For the period 28-2-2019 to 17-9-2021, the period of limitation to file the appeal must always be deemed to have remained suspended for reason of appeal forum being not made available for filing of appeal by the petitioner, through the prescribed mode.
Accordingly, the appeal was filed by the assessee on 20-9-2021, within time. The Appeal Authority has completely erred in rejecting the appeal as time-barred. Accordingly, the present writ petition is allowed.
The Order, dated 12-10-2021 is quashed. The matter is remitted to the Appeal Authority to hear and decide the appeal on merits, treating the same to have been filed within time.
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Brij Bihari Singh
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