Benefits of Amnesty Scheme can be avail even after Appeal under GST is Rejected on Limitation: Madras HC [Read Order]

The Madras High Court has held that the benefit of the amnesty scheme can be avail even after an appeal under Goods and Service Tax (GST) is rejected on limitation.

M/s. Cholaa Tapes, the petitioner challenged the order passed by the first respondent dismissing the appeal filed by the petitioner on the grounds of limitation and for further direction to the first respondent to decide the appeal filed by the petitioner on merits and by law.

The case of the petitioner is that by the order impugned, the first respondent has rejected the appeal filed by the petitioner citing the reason that there was a delay of 11 days in filing the appeal. The counsel for the petitioner submitted that the first respondent has dismissed the appeal filed by the petitioner for the reason that there was a delay of 11 days in filing the appeal, by overlooking  the fact that the order dated 24.6.2022 which the petitioner challenged in the appeal was not uploaded in the GST portal on the very same date when it was passed, 

The summary of the order in Form GST DRC-07 was uploaded which enabled the petitioner to file an appeal online on 03.11.2022. The first respondent dismissed the appeal as time-barred mechanically.

The Senior Panel Counsel appearing for the respondents submitted that the Amnesty Scheme is available with effect from 2.11.2023, wherein, in the event, that the appellate authority rejects the appeal on the ground of limitation,  those assessees, 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 petitioner can very well enjoy the benefit available under the said scheme.

A Single bench of Justice Krishnan Ramasamy observed that in the event, that any appeal is rejected by the respondent on the aspect of limitation, still the assessees are entitled to availing Amnesty Scheme.  Therefore, the petitioner is directed to avail of the Amnesty Scheme, in which case, the respondent shall consider the same and pass orders by the scheme and law.

To Read the full text of the Order CLICK HERE

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