The Calcutta High Court quashed the attachment order passed by Goods and Service Tax
( GST ) Department. It was found that the assessee failed to file GST Appeal due to Illness. The appellate authority is directed to hear out and dispose of the appeal on merits, preferably within a period of 8 weeks from date of communication of the order.
Shishir Kumar Roy, the petitioner challenged the order rejecting the appeal under Section 107 of the CGST/WBGST Act, 2017, the present writ petition has been filed. The order passed under Section 74 of the said Act dated 1st February, 2023 for the tax period April, 2018 to March, 2019 the said appeal was filed. Simultaneously with the filing of the appeal the petitioner also made payment of pre-deposit as is required for maintaining the appeal. Admittedly, such appeal was barred by limitation.
It was the petitioner’s case that the petitioner is layman having no knowledge of GST law. The petitioner’s case that he was ill during the relevant period and fully dependent on his accountant. According to him, there is no negligence on his part in proceeding with the matter, however, the accountant having not properly guided the petitioner, the appeal could not be filed within the time prescribed.
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Although the explanation given by the petitioner does not appear to be sufficient, however, for the ends of justice, the delay in filing the appeal is condoned subject to payment of costs of Rs.5000/- to be paid by the petitioner with the GST authorities within a week from date.
The delay in filing the appeal is condoned and the appeal is restored to the original file and number. The court set aside the order passed by the appellate authority. The appellate authority is directed to hear out and dispose of the appeal on merits, preferably within a period of 8 weeks from date of communication of the order.
A single bench of Justice Raja Basu Chowdhury viewed that the order of attachment of the petitioner’s bank account vide notice dated 16th February, 2024, issued in Form GST DRC-13 addressed to the petitioner’s banker, Bank of Baroda cannot be sustained, the same is quashed.
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