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Mohd. Hameedabanu vs Appellate Deputy Commr (ST)
[2023] 153 taxmann.com 247, HIGH COURT OF MADRAS
Background:
- The petitioner received an order online under Section 73 of the Tamil Nadu Goods and Services Tax (TNGST) Act on 27-2-2023. The appeal deadline, in accordance with the law stated in Section 107, is 90 days, ending on 26-5-2023.
- Additionally, there being a 30-day grace period to file an appeal by submitting a delay condonation application, the last date would expire on 26-6-2023.
- The petitioner filed an appeal belatedly on 3-7-2023 but the Office of the Appellate Commissioner declined to accept the same stating that the petitioner has filed the appeal beyond the condonable period prescribed under Section 107 of the CGST Act’ 2017.
- The petitioner, filed a Writ Petition seeking a direction to the respondent to accept the appeal and condone the delay.
Argument of Petitioner:
- The petitioner’s counsel referred to the decision of the Hon’ble Supreme Court in ITC Limited v. Union of India, 1998 (101) E.L.T.9 (S.C.) and argued that the circumstances warranted condonation and sought direction for acceptance of the appeal
Argument of Respondent:
- The Learned Government Advocate submitted that the Writ Petition is without any merits and is therefore liable to be dismissed as the powers of Court under Article 226 cannot be used to go against the rules of the GST laws
Judgement:
- The petitioner, a small-time trader who faced defaults in filing returns and received an Assessment Order on 27-2-2023 filed appeal belatedly on 3-7-2023 which exceeded the 30-day condonable period following the initial 90 days that ended on 26-6-2023.
- The Officers under GST Acts cannot entertain appeals beyond the limitation period and therefore, they have rightly rejected the same.
- The Court acknowledges the petitioner’s status as a small-time trader and the intention to challenge the order passed on 27-2-2023 by the respondent.
- The Court is therefore inclined to allow this writ petition by directing the respondent to number the appeal subject to the petitioner depositing a sum of Rs. 50,000/- over and above, the amount already deposited by the petitioner towards pre-deposit.
- The Appellate Commissioner is instructed to decide the appeal on merits.
