HC directs Department to accept and dispose the appeal filed beyond condonable period due to Accountant’s illness
By: Admin
September 14, 2024
Categories: Important Pronouncements
4 Min Read
The Hon’ble *Madras High Court, in the case of *Chandrasekaran Anand v. Deputy Commissioner (ST) [Writ Petition No. 13487 of 2024 dated June 11, 2024], allowed the writ petition filed against the order dismissing the appeal filed beyond the condonable period due to the illness of the Petitioner’s accountant. The Court directed the Department to consider the appeal on merits without delving into the issue of limitation.
Facts:
Mr. Chandrasekaran Anand (“the Petitioner”), a Proprietor, filed a writ petition challenging the March 21, 2024 order (“the Impugned Order”) passed by the Revenue Department (“the Respondent”). The appeal was dismissed due to being filed beyond the condonable period, which ended on February 16, 2024. The Petitioner argued that the delay was due to the hospitalization of the Petitioner’s accountant. However, the Respondent did not account for this reason and dismissed the appeal based on limitation grounds.
Held:
The Hon’ble Madras High Court, after considering the merits of the case, allowed the appeal and directed the Respondent to evaluate the appeal on its merits, without considering the limitation period.
The Hon’ble *Calcutta High Court, in *Jayanta Ghosh and Ors. v. State of W.B. [W.P.A No. 230 of 2024] and Murtaza B Kaukawala v. State Of W.B. And Ors. [MAT/1361/2023], invoked Section 5 of the Limitation Act, allowing appeals beyond the limitation period. It emphasized that an Appellate Authority cannot dismiss appeals purely on limitation grounds without providing a hearing, as it would violate the principles of natural justice.
Conversely, the Hon’ble *Kerala High Court, in *M/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin [WP(C) No. 15574 of 2023], upheld the rejection of a time-barred appeal, stating that Section 107 of the CGST Act contains an internal mechanism that excludes the application of the Limitation Act.
Similarly, the Hon’ble *Allahabad High Court, in *M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No. 975 of 2023], dismissed a writ petition and ruled that Section 5 of the Limitation Act does not apply to appeals filed under Section 107 of the UPGST Act.
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