The Madras High Court has allowed the assessee to file first appeal before the competent forum under the GST Act considering the fact that the assessment order was published on the GST portal and the same was not intimated to the assessee.
The petitioner, Ms. Nirmala Menon has challenged an order dated 28.01.2022 by way of statutory appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, contending that the statutory time limit had expired by the time the petitioner came to be aware of the order. It was submitted that the order is stated to have uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means. According to the petitioner, it is only when coercive recovery was taken to recover the demand under the order that the petitioner states that it came to be aware of the impugned order having come to be passed.
As per the GST Act, appeal should be presented within 30 days of the following date: (a) Where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assessment or penalty. (b) In any other case, the date on which intimation of the order sought to be appealed against is served.
Disposing of the petition, Dr. Justice Anita Sumanth held that “In such circumstances and in view of there being no objection by Mr.Kaushik to the request of the petitioner to file a statutory appeal, time of two (2) weeks from today is granted to the petitioner to file an appeal. Appeal, if filed within the time as granted above, shall be taken on file without reference to limitation, but ensuring compliance with all other statutory conditions, including pre-deposit.”
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