Due to COVID Restriction More liberal approach needs to be adapted by tribunals in matters of delay in submission of Appeal

Orissa HC: stated that due to COVID restriction more liberal approach needs to by adapted by tribunals in matters of delay in submission.

Issue

Petitioner filed the Writ petition before the high court of Orissa whether the Appellate Authority under the OGST Act, 2017, was justified in dismissing the Petitioner’s appeal, by the impugned order dated 10th March, 2021, on the grounds that the appeal was not presented within the time prescribed under law?

Facts

• The Adjudicating Authority passed the impugned order on 14th August, 2020 and uploaded it on the same day.
• It is not also in dispute that the last date for the filing of the appeal against the said order was 17th November, 2020. It is further admitted that the Petitioner did, in fact, file the appeal on 13th November, 2020 electronically, accompanied by a downloaded copy of the order appealed against.
• Under Rule 108 (3) of the OGST Rules, 2017, the appeal had to be accompanied by a certified copy of the order appealed against within seven days of the filing of the appeal.
• The Petitioner could furnish a certified copy of the order of appealed against only on 9th March, 2021, i.e., more than three months and 25 days after the filing of the appeal.

Findings and Observations

Under the proviso to Rule 108(3) if the certified copy is submitted within seven days of the filing of the appeal, then the date of filing of the appeal would be the date of the issue of the provisional acknowledgment. If it is filed after seven days, the date of filing of the appeal would be the date of submission of such certified copy.

Section 107 (1) Any person aggrieved by any decision or order passed under the Odisha Goods and Service Tax Act by any adjudicating authority, may appeal to such appellate authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

Section 107 (4) The Appellate Authority may, if he is satisfied that, the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.

Judgement

Orissa HC held that in these Covid times when there is a restricted functioning of Courts and Tribunals in general, a more liberal approach is warranted in matters of condonation of delay, which cannot be said to be extraordinary. Accordingly, the impugned order dated 10th March, 2021 of the Appellate Authority rejecting the appeal on the ground of delay, is hereby set aside. The appeal is now restored to the file of the Additional Commissioner of State Tax (Appeal), Balasore and is directed to be listed there for directions on 5th July, 2021 at 11 am. The Appellate Authority will proceed to decide the appeal on merits and endeavor to dispose it of by a reasoned order in accordance with law not later than 4th October, 2021.

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