Lawgics – Judgment No. 194
Synopsis: Delhi High Court allowed petitioners to pursue appellate remedies though Court noted petitioners had sufficient information to respond to SCN but failed to do so in a timely manner and had not been diligent.
Tag: sec 107 of cgst act
Recovery proceedings cannot be initiated in cases where appeal has been filed against the assessment order
The Hon’ble Madras High Court in Tvl. R. Selvarathinam, disposed of the writ petition directing the Department to defer the recovery proceedings till the time of disposal of the appeal.
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.
GST DAILY – 294
HC directed to hear electronically filed appeal within prescribed time despite later submission of physical copies
GST DAILY – 279
Writ petition to be dismissed as misconceived with liberty to assessee to challenge order before Appellate Authority: HC
Amnesty-GST Council recommends Rectification Process for ITC Orders u/s 73, 74, 107, and 108
The 54th GST Council meeting has recommended rectification processes related to the ITC for demands under section 73, 74, 107 and 108 of the CGST Act, 2017.
Writ petition is not admissible if an Assessee files an appeal after the limitation period and does not avail the benefit of Amnesty Scheme
The Hon’ble Patna High Court in M/s Raj Kishore Sah dismissed the writ petition challenging the cancellation of GST registration, where the Assessee had not availed remedy of the Amnesty scheme provided by the Government vide Notification No. 03/2023-Central Tax dated March 31, 2023 and filed the appeal after the time limit prescribed under section 107 of the CGST Act.
GST DAILY – 243
Appellate authority has power to modify order of confiscation of goods passed by adjudicating authority: HC
Lawgics – Judgment No. 160
Procedural delays do not hinder justice, especially when the petitioner has made bona-fide efforts to comply with appeal requirements, then delay in filing appeal ought to be condoned.
Whether writ petition against assessment order maintainable when the remedy of appeal not availed during the period of limitation?
The Honorable Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma dismissed the writ petition and held that the writ petition against the Assessment Order is not maintainable since the remedy of appeal is not availed during the period of limitation.