The Madras Bench of the High Court has held that the appellate authority should consider the Goods and Service Tax (GST) appeal with reference to the statutory compliance only without referring to the limitation.
A Writ Petition had been filed by Cauvery Extrusions Private Limited, under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records on the files of the Respondent in its impugned proceedings made in GSTIN:33AAECC5619A1Z8/2017-18 dated 30.06.2022 and the consequential order made in Form GST DRC-07 dated 01.07.2022 to quash the same.
The impugned order was dated 30.06.2022 and thus time for filing of statutory appeal had elapsed, however Vasanthamala, who appeared on behalf of the respondent who accepted the notice for the respondent did not very seriously contested the request of the petitioner for availment of statutory appeal.
The challenge to the impugned order was dismissed but the petitioner was granted liberty to challenge the same by way of first appeal.
Rajasekar, on behalf of the petitioner and K.Vasanthamala appeared on behalf of the respondent.
The High Court must receive Writ appeals within 30 days of the deadline for filing them. Within six months of the date of the order, anyone dissatisfied with the Appellate Tribunal’s judgement may file an appeal with the High Court.
Similar issue has been decided by Madras High Court in PRM Constructions vs The Assistant Commissioner of GST which granted three weeks to file an appeal against the impugned order. In the present case 4 week had been granted to the assessee.
The petition was dismissed by the Single Bench of Justice Anita Sumanth granting liberty to file appeal and appeal, if any had filed within a period of four (4) weeks from date of receipt of a copy of this order, it was directed to be entertained by the appellate authority without reference to limitation but ensuring compliance with all other statutory conditions.
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