HC Remitted Matter Back Since Commissioner (A) Erroneously hadn’t Considered Application Seeking Condonation of Delay

Case Detail: White Mountain Trading (P.) Ltd. v. Additional Commissioner, CGST Appeals-II - [2024] 160 taxmann.com 382 (Delhi)

Judiciary and Counsel Details

• Sanjeev Sachdeva & Ravinder Dudeja, JJ.
• Srijan Sinha & Naveen Soni, Advs. for the Petitioner.
• Harpreet Singh, Sr. Standing Counsel & Jatin Kumar Gaur, Adv. for the Respondent.

Facts of the Case

In the present case, the petitioner filed appeal against the order but the same was rejected on the ground that appeal was filed after a delay of more than one month. It filed writ petition and contended that it had filed appeal through online process within time but the appeal was rejected by considering date of filing physical copy as filing date.

High Court Held

The Honorable High Court noted that as per the impugned order, the appeal was actually filed on 25.09.2023 after a delay of more than one month. However, the petitioner had filed the appeal through an online process on 02.09.2023 and date of filing would be taken as date of initial filing through online mode since date of filing would always be taken as the date of initial filing through the online mode if other steps as required in the law were also taken by the assessee.

Therefore, the Court held that the Commissioner (Appeals) had erroneously not considered application seeking condonation of delay and the order rejecting appeal was liable to be set aside. The Court also remitted matter to consider application seeking condonation of delay.