HC Set Aside Ex-parte Order Since Dept. didn’t Consider Bonafide Reasons of Illness of Petitioner
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- Last Updated on 20 July, 2023
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Case Details: Santosh Traders v. State of U.P. - [2023] 152 taxmann.com 413 (Allahabad)
Judiciary and Counsel Details
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- Syed Qamar Hasan Rizvi, J.
- Sachin Srivastava for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
A show-cause notice was issued to petitioner under Section 61 by which, demand of GST on a total receipt of Rs.1,10,67,891 was made. Thereafter, an ex-parte order was passed under section 74(9) setting apart tax already deposited and demand was raised. The petitioner filed appeal against ex-parte order under Section 107(1) but the appeal was dismissed on ground of limitation.
It filed writ petition and contended that due to outbreak of COVID-19 Pandemic in year 2020-21, the office of Auditor/Staff of petitioner’s firm was not working in routine manner and hence petitioner could not receive the notice nor did he reply to it. The petitioner also contended that he was also suffering from acute illness.
High Court Held
The Honorable High Court noted that the petitioner was not able to prefer appeal within prescribed period due to bona fide reasons and unavoidable circumstances. However, immediately after recovery, the appeal was preferred but the Appellate Authority dismissed appeal without taking into consideration aforesaid bona fide reasons.
Therefore, in peculiar set of facts and circumstances, the reason for delay appeared to be bona fide and the impugned order was set aside. The Court remanded matter back with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits.
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