Cholaa Tapes Vs Additional Commissioner
Date: December 14, 2023
Subject Matter
Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme
Summary
Cholaa Tapes filed a writ petition challenging the dismissal of their GST appeal by the tax authority on the grounds of limitation due to a delay of 11 days in filing the appeal. The petitioner argued that the appeal was filed late due to the delayed uploading of the order summary on the GST portal. The High Court of Madras, after considering the arguments, directed the petitioner to avail the Amnesty Scheme, which allows assessees to benefit from the scheme even if their appeal is rejected on the basis of limitation. The court instructed the tax authority to consider the case and pass orders in accordance with the Amnesty Scheme and the law.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is filed challenging the order passed by the first respondent dated 15.09.2023, dismissing the appeal filed by the petitioner on the grounds of limitation and for a further direction to the first respondent to decide the appeal filed by the petitioner on merits and in accordance with law.
2. The case of the petitioner is that by the order impugned, the first respondent has rejected the appeal filed by the petitioner citing the reason that there was a delay of 11 days in filing the appeal.
3. The learned counsel for the petitioner submitted that the first respondent has dismissed the appeal filed by the petitioner for the reason that there was a delay of 11 days in filing the appeal, by overlooking the fact that the order dated 24.6.2022 which was challenged by the petitioner in the appeal was not uploaded in the GST portal on the very same date when it was passed, but only on 12.09.2022, the summary of the order in Form GST DRC-07 was uploaded which enabled the petitioner to file appeal through online on 03.11.2022. However, the first respondent dismissed the appeal as time barred in a mechanical manner and therefore the learned counsel prayed for a further direction to the first respondent to take up the appeal on file and decide the same on merits and in accordance with law.
4. The learned Senior Panel Counsel appearing for the respondents submitted that Amnesty Scheme is available with effect from 2.11.2023, wherein, in the event, if the appellate authority rejected the appeal on the ground of limitation, those assessees, aggrieved over such rejection, are entitled to avail the benefit available in terms of paragraph 1 of the said scheme. Therefore, he submitted that the petitioner can very well enjoy the benefit available under the said scheme.
5. In reply, the learned counsel appearing for the petitioner submitted that liberty may be granted to the petitioner to avail such scheme.
6. Heard the submissions made by the learned counsel for the petitioner as well as respondent.
7. On perusal of Amnesty Scheme introduced by the respondent, it appears that in the event, if any appeal is rejected by the respondent on the aspect of limitation, still the assessees are entitled for availing Amnesty Therefore, the petitioner is directed to avail the Amnesty Scheme, in which case, the respondent shall consider the same and pass orders in accordance with the scheme and law
8. With the above direction, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed.