M/s WHITE MOUNTAIN TRADING PVT. LTD. v. ADDITIONAL COMMISSIONER, CGST APPEALS-II, DELHI
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
M/s WHITE MOUNTAIN TRADING PVT. LTD.
v.
ADDITIONAL COMMISSIONER, CGST APPEALS-II, DELHI
W.P.(C) 2752/2024 & CM APPL. 11183-84/2024 dated 23.02.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Matter remanded back
Maintainability of appeal – time limitation – power of Commissioner Appeals to condone delay – The Petitioner impugns order dated 15.01.2024 passed by the Commissioner of Central Tax Appeals-II whereby the appeal filed by the petitioner impugning the order in original dated 04.05.2023 was dismissed holding that the same is barred by limitation. The impugned order records that the appeal was actually filed after a delay of more than one month. As per the Commissioner Appeals only a delay upto one month, in filing an appeal, could be condoned under Section 107 (4) of the Act if sufficient cause in shown. Held That – Since in the present case the appeal was filed on 02.09.2023, the appeal was filed with a delay not exceeding one month and as such the Commissioner Appeals was empowered to consider the application seeking condonation of delay. As the Commissioner Appeals has erroneously not considered the application seeking condonation of delay solely on the ground that appeal same was beyond the period prescribed under Section 107 (4) of the Act and thus beyond the powers vested in the Commissioner Appeals, the said order set aside and matter remitted to the Commissioner Appeals to consider the application seeking condonation of delay in accordance with law.
Represented By:
Counsel for the Petitioner: Srijan Sinha & Naveen Soni, Advocates.
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