The Orissa High Court simultaneously disposed of 245 writ petitions citing the Central Government notification on Goods and Services Tax (GST) appeals amnesty scheme.
The bench of Acting Chief Justice Dr. B.R. Sarangi and Justice M.S. Raman had set aside all contested orders linked to these writ petitions, subsequently remanded the cases to the appellate tribunal.
The petitioners, invoking Articles 226 and 227 of the Constitution of India, challenged rejection of their appeals in the first appellate orders before the High Court. These rejections were based on the time limitations specified in sub-sections (1) and (4) of Section 107 of the Orissa GST/Central GST Act., 2017.
The petitioners argued that the absence of a constituted 2nd appellate Tribunal prevents them from seeking an alternative remedy under Section 112 of the CGST Act. Meanwhile, during the pendency of the writ petitions, the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs), issued Notification No.53/2023-Central Tax [S.O.4767(E)], dated 2nd November 2023. This notification outlined a special procedure for filing appeals for taxable persons who missed the deadline to appeal or had their appeals rejected based solely on timing grounds.
Also read: New GST Appeal Amnesty Scheme Notification: What it Means for Taxpayers
The latest appeal amnesty scheme offers a new chance for taxable persons whose appeals faced rejection by the appellate authority due to delayed filing. This can be availed by those who failed to file the appeal. This amnesty exclusively covers orders issued until March 31, 2023, and individuals seeking its benefits must meet the two conditions outlined in the notification.
The bench, noting the central government notification of GST appeals amnesty scheme concluded that “the impugned orders, against which the writ petitions are filed, are set aside and the matters are now remanded to the Appellate Authority to proceed with it in accordance with law. As such, by virtue of either of the interim order passed by this Court or in suo motu the Petitioners, who have deposited the entire amount of tax that should be taken into account while deciding the cases on merit and the refund, if any, would be subject to the outcome of the appeal itself.”
Also read: Understanding Pre-Deposit Requirements for GST Appeals under Amnesty Scheme
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