GST Vidhi | GST Case Law

Case Title: M/s Shivpad Engineers Pvt. Ltd. vs The Deputy Commissioner (ST) & The State Tax Officer

Case Number: W.P.No.26655 of 2024

Date of Order: 13th September 2024

Court: High Court of Judicature at Madras

Judge: Hon'ble Mr. Justice Krishnan Ramasamy

Summary of the Case: The case concerns a writ petition filed by M/s Shivpad Engineers Pvt. Ltd., challenging an order passed by the Deputy Commissioner (ST), rejecting their appeal on the ground of non-submission of a soft copy of the appeal. The petitioner claimed that technical difficulties prevented them from uploading the necessary documents. The court found that the rejection was based on a procedural technicality and granted the petitioner another opportunity to submit the required documents.

Facts of the Case:

·        Petitioner: M/s Shivpad Engineers Pvt. Ltd., represented by its director, Suresh Kumar Ramakrishnan, filed an appeal against a tax assessment order.

·        Assessment Order: Passed on 8th March 2023, challenged by the petitioner.

·        Appeal Process: The petitioner manually filed the appeal on 7th July 2023, but failed to upload the soft copy due to technical issues.

·        Rejection of Appeal: The appeal was rejected by the appellate authority on 18th July 2024, citing non-submission of the soft copy and a delay in filing.

Submission by Petitioner:

·        The petitioner's counsel, Mr. K.M. Malarmannan, argued that the hard copy of the appeal was submitted in time, but due to technical glitches, the soft copy could not be uploaded.

·        The petitioner possessed all the necessary documents and claimed that the delay in filing was unintentional and caused by portal issues.

·        The petitioner requested an opportunity to rectify the issue and submit the required documents.

Submission by Respondents:

·        Represented by Special Government Pleader (Taxes), Mr. G. Nanmaran, the respondents maintained that the appeal was rejected due to the failure to file the soft copy within the statutory time limit.

·        The respondents contended that the appellate authority did not have the power to condone the delay of 1½ months in the absence of a legal provision.

Findings of the Court:

·        The court acknowledged that the appeal was rejected solely due to technical problems in uploading the soft copy.

·        The court found the delay in filing to be genuine, caused by factors beyond the petitioner's control, and emphasized the importance of affording the petitioner an opportunity to be heard.

·        It was noted that appeals should not be dismissed on technical grounds without giving parties a chance to remedy procedural errors.

Judgment:

·        The court set aside the impugned order passed by the appellate authority.

·        The petitioner was directed to resubmit the appeal, both in hard copy and soft copy, within 30 days.

·        The appellate authority was instructed to accept the appeal without insisting on the limitation period, as long as all other conditions were met.

·        The court disposed of the writ petition, with no order as to costs.

Conclusion: The High Court of Madras allowed the petitioner, M/s Shivpad Engineers Pvt. Ltd., to refile their appeal due to the technical difficulties they encountered. The court emphasized that justice should not be hindered by procedural issues, particularly when the delay was unintentional and caused by technical glitches.

 Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.