Writ Dismissed by HC as Assessee Failed to Show Exceptional Circumstances Warranting Condonation of Delay in GST Appeal

Case Details: Multi Trading Agencies v. Union Territory of Jammu & Kashmir through Commissioner - [2024] 168 taxmann.com 266 (Jammu & Kashmir)

Judiciary and Counsel Details

• Rajesh Sekhri & Sanjeev Kumar, JJ.
• B. Tanveer Majid Jehangir, Adv. for the Petitioner.
• D.C. Raina, Adv. General & Syed Musaib, Dy. AG. for the Respondent.

Facts of the Case

The assessee was aggrieved by the assessment order and filed appeal against the said order. The Appellate Authority rejected appeal by stating that delay in submission of appeal. It filed writ petition before the High Court.

High Court Held

The Honorable High Court noted that the assessee failed to file appeal within prescribed period. It is settled law that under Section 107(4) of GST Act, 2017, Appellate Authority can condone delay only up to 30 days beyond initial 3 months limitation period. However, the assessee didn’t provide any exceptional circumstances for condonation of delay in filing appeal.

Therefore, it was held that the mere negligence or absence of reasonable cause cannot be ground for condonation by High Court. However, the Court directed the department to re-visit the order of assessment if the same is required in the light of the facts brought to the notice of the Assessing Authority.