Page 64 - GSTL_21st May 2020_Vol 36_Part 3

310 GST LAW TIMES [ Vol. 36
(b) set aside the assessment or penalty, or both, and direct the au-
thority prescribed to pass a fresh order after such further en-
quiry as may be directed; or
(c) pass such other orders as it may think fit.
(4A) Where any proceeding under this section has been deferred on ac-
count of any stay orders granted by the High Court or Supreme Court in
any case or by reason of the fact that an appeal or other proceeding is pend-
ing before the High Court or the Supreme Court involving a question of
law having a direct bearing on the order or proceeding in question, the pe-
riod during which the stay order is in force or the period during which such
appeal or proceeding is pending, shall be excluded, while computing the
period of two years specified in sub-section (4) for the purpose of passing
appeal order under this section.
(5) Before passing orders under sub-section (4), the appellate authority
may make such enquiry as it deems fit or remand the case to any subordi-
nate officer or authority for an inquiry and report on any specified point or
points.
(6) Every order passed in appeal under this section shall, subject to the
provisions of sections 32, 33, 34 and 35 be final.”
Going by the text of this provision, it is evident that the statutory appeal is re-
quired to be filed within 30 days from the date on which the order or proceeding
was served on the assessee. If the appeal is filed after expiry of prescribed period,
the appellate authority is empowered to condone the delay in filing the appeal,
only if it is filed within a further period of not exceeding 30 days and sufficient
cause for not preferring the appeal within prescribed time is made out. The ap-
pellate authority is not empowered to condone delay beyond the aggregate peri-
od of 60 days from the date of order or service of proceeding on the assessee, as
the case may be. In the present case, admittedly, the appeal was filed way be-
yond the total 60 days’ period specified in terms of Section 31 of the 2005 Act. In
that, the respondent had filed the appeal accompanied by an application for con-
donation of delay setting out reasons in the following words : -
“2. It is submitted that the impugned Order-in-Original dated 21-6-2017
was received by the Applicant on 22-6-2017 and the appeal ought to have
been filed by the applicant on 21-7-2017 in terms of Section 31 of the An-
dhra Pradesh VAT Act, 2005. Thus, there is delay in filing the appeal. The
Applicants further submits that the delay is not due to any negligence on
part of the Applicant.
3. It is submitted that the impugned order was received by Mr. P. Sriram
Murthy, but the receipt of this assessment order was not informed to any
other person of the company.
4. Mr. P. Sriram Murthy was authorized to handle day to day affairs of
Sales Tax (VAT), Service Tax and Excise and he was also authorized to sign
and submit documents with the tax departments, file periodic tax returns
and represent the company before concerned tax authorities.
5. However, the company has alleged Mr. P. Sriram Murthy with commit-
ting certain irregularities for past more than 12 months and initiated disci-
plinary proceedings against him. He has been suspended from his official
duties with effect from 26th July 2018.
6. It is only post his suspension that the Applicant came to know about
the receipt of impugned order. Also, the Appellant has come to know that
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