Rejection of appeal due to delay of one day is such a hyper technical and pedantic view

Last updated: 27 December 2022

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The Himachal Pradesh High Court has overturned an Assistant Commissioner's decision to reject an appeal solely because it was filed one day late. The court found this hyper-technical approach to be against natural justice. It noted that the authority had the power to condone such minor delays and that refusing the appeal would severely impact the petitioner's livelihood, violating their right to life under Article 21.

Court :
High Court of Himachal Pradesh

Brief :
The Hon'ble High Court of Himachal Pradesh in Sunil Kumar Vij v. Union of India and Others [CWP No. 8478 of 2022 dated December 13, 2022] set aside the order of Assistant Commissioner (Appeals) rejecting the appeal of the assessee for restoration of the Goods and Services Tax ("GST") Registration on the grounds delay of one day. Held that,rejection of appeal merely because of delay of one day is such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.

Citation :
CWP No. 8478 of 2022 dated December 13, 2022

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