M/s MOLANA CONSTRUCTION COMPANY v. CENTRAL GOODS & SERVICE TAX DEPARTMENT & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Chandrashekhar, Justice & Kuldeep Mathur, Justice
M/s MOLANA CONSTRUCTION COMPANY
v.
CENTRAL GOODS & SERVICE TAX DEPARTMENT & ORS
D.B. CIVIL WRIT PETITION No. 12076/2024 dated 26.07.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Dismissal of appeal – Time – barred appeal filed – Condonation of delay – Writ Petition filed to challenge impugned order, dismissing the appeal as time-barred – Joint Commissioner dismissed the appeal on the grounds that it was filed beyond the statutory period of limitation as prescribed under Section 107 – The Petitioner argued that despite the delay, the appeal should be considered on merits to ensure justice – Reference was made to the powers of the Court under Article 226 of the Constitution of India, which can be exercised based on justice, equity, and good conscience, irrespective of procedural delays – Respondent referred the case of “Ashok Varandani Vs. Central Board of Indirect Taxes and Customs & Ors.” where it was held that statutory provisions of limitation bind the authority and cannot be extended except as provided under the statute – Held that – The Court held that the strict interpretation of limitation provisions should not frustrate the legislative intent of the CGST Act, which aims to facilitate commercial activities – Noted that technicalities should not prevent the adjudication of matters on merits – Impugned order set aside, which dismissed the appeal as time-barred – Statutory appeal restored, subject to the petitioner complying with the conditions of depositing the late fee, penalty, and other statutory dues. This ensures that the appeal will be heard and decided on its merits, providing the petitioner an opportunity to present their case.
Represented By:
Counsel for the Petitioner: Raghu Raj Sharma
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