Case: M/s Cholaa Tapes Vs Additional Commissioner (Madras High Court) (: W.P. No. 34742 of 2023)
Facts
- Writ Petition is filed challenging the order passed by the appellate authority dated 15.09.2023, dismissing the appeal filed by the taxpayer on the grounds of limitation and for a further direction to the appellate authority to decide the appeal filed by the taxpayer on merits and in accordance with law.
- The appeal was rejected merely on the grounds that it was filed by the taxpayer with a delay of 11 days.
- The taxpayer grieved that the fact was being overlooked, the order dated 24.6.2022 which was challenged by the taxpayer in the appeal was not uploaded in the GST portal on the very same date when it was passed, but only on 12.09.2022, the summary of the order in Form GST DRC-07 was uploaded which enabled the taxpayer to file appeal through online on 03.11.2022.
- The taxpayer prayed for a further direction to the appellate authority to take up the appeal on file and decide the same on merits and in accordance with law.
- The learned Senior Panel Counsel appearing for the department submitted that Amnesty Scheme is available with effect from 2.11.2023, wherein, in the event, if the appellate authority rejected the appeal on the ground of limitation, those taxpayers, aggrieved over such rejection, are entitled to avail the benefit available in terms of paragraph 1 of the said scheme. Therefore, he submitted that the taxpayer can very well enjoy the benefits available under the said scheme.
Held
- If any appeal is rejected by the appellate authority on the aspect of limitation, still the taxpayers are entitled for availing Amnesty Scheme.
Authors Comments
The decision offers a precedent by allowing amnesty benefits under the GST scheme even after the rejection of an appeal merely on the grounds of limitation. The case sheds light on the flexibility of the Amnesty Scheme and its application in scenarios where appeals face rejection due to procedural aspects like timing.