Assessee's Medical Condition Not Sufficient To Excuse Four-Year Delay In Filing Appeal: Kerala High Court Declines Condonation Of Delay
The Kerala High Court stated that the medical condition cited by the assessee is not sufficient grounds to justify condoning a four-year delay in filing the appeal.
The Bench of Justice Gopinath P. observed that “the assessee has not made out any ground for grant of relief in the writ petition. Admittedly, the assessee filed appeals against the orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be filed had been issued.”
In this case, Orders were issued on 11.02.2020 and 12.02.2020 under Section 62 of the CGST/SGST Acts. The assessee/petitioner claims that due to being advised bed rest for a 'fatty liver' condition, he was unable to file appeals against these orders within the stipulated time. Consequently, the appeals were filed only in December 2023. The Appellate Authority dismissed the appeals on the grounds that they were time-barred.
The department submitted that the impugned orders in this case were issued in the month of February, 2020. The appeal was filed only in the month of February 2024 after an inordinate delay of about four years. The reason submitted by the assessee is that he was taking treatment for fatty liver disease and therefore he was advised bed rest. It was submitted that the medical certificate itself is doubtful.
The bench stated that the assessee has not made out any ground for grant of relief in the writ petition. Admittedly, the assessee filed appeals against the orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be filed had been issued.
The bench while referring to the case of Singh Enterprises v. CCE and Ors, (2008) 3 SCC 70 stated that this Court cannot, normally, in the exercise of jurisdiction under Art. 226 of the Constitution of India extend the time limit for filing an appeal under Section 107 of the CGST/SGST Acts.
The bench further stated that though Article 226 of the Constitution of India does not fix any period of limitation for the filing of a writ petition, it is settled law that a writ petition can be dismissed on the ground of inordinate delay in filing the writ petition. The orders issued by the adjudicating authority were issued in the month of February 2020. This Writ Petition has been filed only in the year 2024.
The contention of the assessee that he was sick and advised bed rest due to fatty liver disease has to be taken with a pinch of suspicion, added the bench.
In view of the above, the bench dismissed the petition.
Counsel for Petitioner/ Assessee: Moosa E.S.
Counsel for Respondent/ Department: Thushara James
Case Title: Baiju George v. Commissioner Of Goods And Service Taxes Department
Case Number: WP(C) NO. 33866 OF 2024