GST DAILY – 313 : HC condoned delay in filing appeal as assessee was unwell during relevant period
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Subhabrata Mukherjee V/s Senior Joint Commissioner of Revenue State Tax, decided on 27-6-2024
Tag: condonation of delay
Marginal Delay in Filing of Appeal condoned by HC where delay occurred due to late communication of Order
The Hon’ble Bombay High Court in the case of M/s. Reliance Securities Ltd. set aside the Order-in-Appeal on the ground that the alleged delay of four days was reasonable on account of late communication of the Order and noted that the appeal could be filed within an extended time period under Section 107(4) of the CGST Act.
Delay in filing of appeal condoned as Impugned order remained unnoticed on GST portal
The Hon’ble Madras High Court in Red Rose Garments condoned a delay of 72 days in filing an appeal beyond the prescribed period, holding that the Petitioner’s failure to take note of the ex-parte Impugned order uploaded on the GST common portal was a genuine reason. The appeal was restored for hearing on merits, subject to an additional pre-deposit of 15% of the disputed tax amount.
Appellate Authority had no power to condone delayafter expiry of one month beyond prescribed period of limitation
The Hon’ble Rajasthan High Court in Consultancy Services (P.) Ltd. dismissed a writ petition in limine where an appeal was filed against the assessment orders which were admittedly beyond period of limitation prescribed under the Central Goods and Service Tax Act, 2017 (“the CGST Act”).
Delay of 285 days in filing of Appeal Condoned in case where no hard copy of the order was served to the Assessee
The Hon’ble Madras High Court in the case of Tvl. Deepa Traders allowed the writ petition and thereby condoned the delay of 285 days in filing of appeal in case where the Order passed, though uploaded on GST Portal, but was not served physically.
Provisions on limitation should be interpreted liberally in cases where genuine hardships are demonstrated
The Hon’ble Calcutta High Court in the case of Shruti Iron (P.) Ltd. disposed of the writ petition where pursuant to notice issued under Section 65 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), demand was confirmed against the Assessee without following proper procedure. Further, appeal of the Assessee was dismissed on grounds of limitation and the said order was to be set aside. Consequently, the Appellate Authority was to be directed to decide application of Assessee for condonation of delay on merits.
GST DAILY – 303
HC condoned delay in filing appeal as accountant handling GST compliances was hospitalized
High Court has power to condone delay in filing appeal
The Hon’ble Punjab & Haryana High Court in the case of Vasudeva Engineering held that provisions under Section 107 of the CGST Act are not condemnable to Limitation Act, 1963 and therefore, delay cannot be further condoned. However, High Court under Article 226 of the Constitution of India has powers to condone delay in filing appeal.
Circular No. 17/2024 dated 18.11.2024
CBDT issued Circular No. 16/2024 dated 18.11.2024 regarding condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23.
Appeal filed beyond condonable period after writ proceedings disposal not maintainable
The Hon’ble Andhra Pradesh High Court, in the case of M/s Reddy Enterprises held that the appeal filed beyond condonable period after disposal of the writ petition in favour of the Petitioner by granting relief of setting aside of order subject to certain conditions is not maintainable. However, a alternate view has arisen wherein the Hon’ble High Court has relied upon the judgment of the Hon’ble Supreme Court and stated that “the period from the date of filing of the writ petition and the date on which it was dismissed as not entertained should have been excluded, in terms of Section 14 of the Limitation Act.” as in the said case the writ petition was dismissed on account of availment of alternate remedy of appeal.