GST DAILY – 232

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HC directed appellate authority to consider appeal on merits as it was filed shortly after expiry of limitation period

THE MADRAS HIGH COURT IN THE CASE OF SRI GOKUL STORES V/s DEPUTY COMMISSIONER (ST), decided on 27-3-2024

👉 Issue:-

✔️ Can Appeal has been accepted if Appeals to appellate authority after expiring of Limitation period?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee’s appeal, relating to availment of ITC as assessee inadvertently committed error by entering eligible ITC details in space pertaining to “inward supplies liable to reverse charge” instead at “all other ITC”, rejected on ground of limitation, period for condonation of limitation for filing appeal expired in early January, 2024, appeal filed shortly thereafter, impugned order was to be set aside.

Section 100 of CGST  Act, 2017