Can an appeal be rejected under Goods & Service Tax without considering the Condonation request made by assessee

Arjun Enterprise Vs Union of India ( Calcutta High Court WPO/943/ 2024  dated 20.12.2024 )

In the instant case, the assessee has faced a tax demand for the FY 2017- 18 and 2018-19. The Petitioner challenged the tax demand order but unable to file an appeal as the adjudication order was not uploaded in the portal. After several tries, the petitioner was forced to  file physical appeal and pre-deposit but the appeal was rejected by the Department on limitation ground.

Court Observation:

The Court has quashed the appeal dismissal order issued by the department and allowed the petitioner to file the appeal against the said demand order. It directed the appellate authority to reconsider the condonation application on its merits, ensuring that no adverse consequences arise from the earlier rejection. The decision emphasis the principle that procedural lapses by tax authorities should not unjustly/ illegally  penalise taxpayers, particularly when administrative delays forced the Petitioner not  to  get the statutory rights.