Quick Summary: M/s Padmaja Gas Agencies filed an appeal late by 23 days due to health problems and confusion over document uploads. The court decided this delay wasn't a big deal and told the authorities to reconsider the appeal.
The case involves M/s Padmaja Gas Agencies, represented by Smt. Gruddanti Padmaja Reddy. They were up against several government bodies, including the Additional Commissioner Appeals and the Central Board of Indirect Taxes and Customs (CBIC).
The appeal was initially rejected because it was filed 23 days late. The petitioner, Smt. Gruddanti Padmaja Reddy, had health problems and believed the delay was excusable under the law. She filed the appeal in person because the online system wasn't showing all the necessary details like interest and penalties.
"The owner had health problems as she is elderly."
The case revolves around rules in the Central Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Rules, 2017. These rules explain how appeals should be filed and what happens if there are delays.
The judges, Hon’ble Chief Justice Sri Aparesh Kumar Singh and Hon’ble Justice G.M. Mohiuddin, found that the delay should be excused. They noted that the tax department also made mistakes by not uploading the necessary documents on time.
"The rejection of the appeal on grounds of delay of 23 days was not proper."
The court canceled the previous rejection and asked the appellate authority to take another look at the appeal. They emphasized that the delay wasn't solely the petitioner's fault.
The court decided that the 23-day delay in filing the appeal was acceptable due to health issues and system errors. They instructed the authorities to reconsider the appeal, acknowledging that the delay wasn't entirely the petitioner's fault.
