Page 66 - GSTL_21st May 2020_Vol 36_Part 3

312 GST LAW TIMES [ Vol. 36
It is prayed that the Ld. Appellate Joint Commissioner (ST) be pleased to al-
low the application for condonation of delay as prayed for.”
The appellate authority vide order dated 25-10-2018, considered the reasons of-
fered by the respondent for the delay in filing of the appeal and concluded that
the same were not substantiated with sufficient cause. On that finding including
that the delay beyond the period of 60 days from the date of service of the as-
sessment order on the respondent-assessee cannot be condoned, the appellate
authority observed thus : -
“However, to abide the principles of natural justice, the appellant has
been issued notices dated 3-10-2018 and 19-10-2018 to appear for admission
hearings to be held on 10-10-2018 and 25-10-2018 respectively, in the office
of Appellate Deputy Commissioner (CT), Vijayawada for explaining rea-
sons and his contentions in support of the admission of appeal petition. The
A.R. appeared for the admission hearing on 25-10-2018 and prayed for admission
of appeal petition, but not submitted any reliable grounds and substantial docu-
mentary evidence in support of their submission that they were unaware of the re-
ceipt of original assessment order.
It is further pertinent here to record that after receiving the original
assessment order, the appellant-dealer has filed a request letter before the
assessing authority for re-assessment under Rule 60 of APVAT Rules, 2005.
However, the AA has not considered re-assessment request, and issued an
endorsement dated 11-5-2018, rejecting the re-assessment request. The ap-
pellant also filed an appeal on such endorsement. That appeal petition
based on endorsement has also not been admitted in this office and rejected
vide ADC’s Orders No. 3470, dated 17-8-2018. Therefore, cannot be as-
sumed under any circumstances, and by no stretch of imagination that the
appellant-dealer was not aware of the service of original assessment orders.
Hence, it is to be affirmed that the causes put-forth for delay condonation
are not rational and against the facts of the case. It is also relevant here to
state that whatever may be circumstances, the delay beyond 60 days could
not be condonable in the hands of the appellate authority, therefore, such
request prima facie is not in tune with the provisions of the Act, hence, liable
to be rejected.
From the aforesaid discussion, it is construed that no favourable
grounds can be made to admit the appeal, since the appellant have failed to
file appeal petition within the prescribed time under APVAT Act, 2005. It is
also pertinent here to note that the Department has duly served the original
assessment order to the appellant without any procedural lapse, and also
the appellant has admitted that the original orders were received on 22-6-
2017.
In view of the above, since the appellant failed to prefer an appeal on
the original assessment order dated 21-6-2017, which was duly served on
the appellant, and as such the original assessment order has become final,
and the present appeal filed by the appellant on 24-9-2018 with a delay of 1
year 62 days, hence cannot be admitted.
Further the appellants have not submitted any valid reasons/sufficient cause
for not preferring the appeal within the prescribed & condonable time of 30 + 30 =
60 days of receipt of the original assessment order. Hence the appeal petition is
hereby REJECTED as per the provisions of Section 31 of APVAT Act.”
(emphasis supplied)

GST LAW TIMES  21st May 2020  66