Adithya Marketing Vs State Tax Officer
Date: January 15, 2024
Subject Matter
Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax
Summary
The case involves a writ petition challenging an assessment order dated 20.06.2022 (Ext.P1) in the Kerala High Court. The petitioner contended that the appeal period against orders under Section 73/74 of the CGST/SGST Act, 2017 had been extended until 31.01.2024, citing Notification No.53/2023 dated 02.11.2023 by the Central Board of Indirect Taxes and Customs. The court disposed of the writ petition, allowing the petitioner to file an appeal under Section 107 before 31.01.2024. The crucial aspect highlighted is that if the appeal is filed within the stipulated time, it should be heard on merits, not hindered by the earlier rejection based on delay.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
This writ petition has been filed impugning the Ext.P1 assessment order dated 20.06.2022 passed by the 1st respondent. Learned counsel for the petitioner submits that the time for filing the appeal against orders passed under Section 73/74 of the CGST/SGST Act, 2017, has been extended up to 31.01.2024, in view of the notification No.53/2023 dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs.
2. Considering the aforesaid fact, the present writ petition is disposed of with liberty to the petitioner to file appeal under Section 107 of the CGST/SGST Act, 2017 against Ext.P1 assessment order 20.06.2022, before 31.01.2024 and if the petitioner files appeal before 31.01.2024 against Ext.P1 assessment order, the appeal should be heard and decided on merits. Earlier appeal was rejected only on the ground of delay and as the time has been extended of filing the appeal up to 31.01.2024, the earlier order shall not come in a way of the Appellate Authority to decide the appeal on merits.
With the aforesaid direction, the present writ petition stands finally disposed of.