adjudicating authority of GST passed an order on 1.2.2017 against which an
appeal was filed before appellate authority on 12.5.2017. can appellate
authority condone the delay on the ground that:
person-in-charge was seriously ill
his mother died abroad, so he visited abroad & was not available during
period for filing application
manager left the job without handling
over papers or were misplaced by him
was served on ex-employee of the company which was received by the company from
ex-employee on 15.2.2017 & authorized signatory was sick at that time.
order was served on him after its return with postal remark ‘nobody is
available in factory’. No further service showed to be made on him.
Subsequently when dept informed Advocate of taxable
person to deposit the dues, he
came to know about passing of impugned order.
As per section 107,
A-An appeal to
appellate authority shall be filed within 3 months of communication of order/
decision. In the given case, the order was received by Mr. A on 1.2.2017, from
where the period of 3 months expires on 3.5.2017. however, the appellate
authority can condone the delay upto 1 month on sufficient cause being shown. In
the given case, the person-in-charge is the only person managing the excise
affairs, then the said delay may be condoned. However, negligence of the
employee cannot be sufficient cause for condonation of delay.
if the person-in-charge of a company is ill on account of which he cannot file
the appeal, the same cannot be said to be a reasonable cause in case of running
business having many employees since the persons who are required to conform to
requirements of law, must take necessary precautions for the same.
B- appellate authority held that no
justification for delay on grounds of dislocation of residence after receipt of
order shall be entertained. Thus visit to abroad on mother’s death was not a
sufficient cause for delay. The application is liable to be dismissed.
C- Misplacement of record by employee of assessee - Manager left service
without handing over papers to his successor. This was not sufficient
cause for condonation of delay. Manager had not left assessee with case
file, and it was duty of successor to trace files lying in office. It was more
so as applicant for condonation of delay application had appeared in personal
hearing before Commissioner (Appeals), and therefore well aware of proceeding
there. It was case of gross negligence and inaction on part of applicant thus,
application liable to be dismissed.
D- Delay in filing of appeal to be condoned if delay sufficiently explained. Order was served on ex-employee of appellant on 1.2.2017, who delivered it to the office of appellant on 15.2.2017, as per the affidavit provided by the ex-employee - Further, authorised signatory of appellant was sick at the relevant time and medical papers filed in support the same - Thus, sufficient cause made out by appellant for filing of appeal on 12.5.2017 & thus application was allowed.
was not served on assessee after its return with postal remark ‘nobody is
available in factory’. No further service showed to be made on assessee.
Subsequently when dept informed
Advocate of assessee to deposit the dues, they came to know about passing of
order and its service on their consultant.