Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Last updated: 20 August 2024

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Quick Summary

The Madras High Court has ruled that an appeal should be heard on its merits, even if filed late, when the original order was passed without giving the assessee an opportunity to be heard. The court set aside an appellate order that dismissed an appeal solely on the grounds of limitation, remanding the case back to the appellate authority for a decision based on the case's substance.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals, Coimbatore and Ors.[W.P. No. 12860 of 2024 dated June 07, 2024], set aside the appellate order passed by the Department, thereby, dismissing the appeal filed by the Assessee on the ground of limitation, as the order-in-originalwas passed without granting any opportunity of hearing.

Citation :
W.P. No. 12860 of 2024 dated June 07, 2024

The Hon'ble Madras High Court in the case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals, Coimbatore and Ors.[W.P. No. 12860 of 2024 dated June 07, 2024], set aside the appellate order passed by the Department, thereby, dismissing the appeal filed by the Assessee on the ground of limitation, as the order-in-originalwas passed without granting any opportunity of hearing.

Facts

Tvl. Sri Sai Traders ("the Petitioner"), filed a writ petition against the appellate order dated June 07, 2024 ("the Impugned Order") passed by the Revenue Department ("the Respondent") wherein the appeal filed by the Petitioner before the Respondent appellate authority was dismissed on the ground that the appeal was filed beyond the limitation period as prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Held

The Hon'ble Madras High Court in W.P. No. 12860 of 2024 opined that since the order in original has been passed without granting any opportunity of hearing to the Petitioner, therefore, the Petitioner's appeal should be considered and order needs to be passed as per merits by the Respondent, despite delay in filing of appeal. Hence, the Impugned Order is set aside and the matter is remanded back to the Respondent for disposal of appeal on merits.

OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED

FAQ :

The Madras High Court decided that an appeal should be heard on its merits, even if filed beyond the prescribed time limit, if the original order was passed without granting the assessee an opportunity of being heard.

The assessee's appeal was initially dismissed by the appellate authority on the grounds of limitation, meaning it was filed after the deadline.

The High Court intervened because the original order (order-in-original) was passed without giving the assessee a chance to present their case.

The appellate order dismissing the appeal was set aside, and the matter has been sent back to the appellate authority to decide the appeal based on its merits.