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Auditor Mistakenly Mentioned Wrong AY while Withdrawing GST Appeal to opt Amnesty Scheme: Madras HC restores Appeal [Read Order]

The Court observed that the error was not intentional and that all supporting documents indicated that the Amnesty Scheme application was in relation to AY 2018-2019. Thus, restored the appeal.

Auditor Mistakenly Mentioned Wrong AY while Withdrawing GST Appeal to opt Amnesty Scheme: Madras HC restores Appeal [Read Order]
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The Madras High Court restored the GST ( Goods and Services Tax) appeal which was wrongly withdrawn due to an inadvertent mistake by the petitioner’s auditor. Justice Krishnan Ramasamy held that the error was bona fide and warranted judicial intervention in the interest of justice. The petitioner, M/s.The EIMCO KCP Ltd., had filed an appeal for the assessment year...


The Madras High Court restored the GST ( Goods and Services Tax) appeal which was wrongly withdrawn due to an inadvertent mistake by the petitioner’s auditor.

Justice Krishnan Ramasamy held that the error was bona fide and warranted judicial intervention in the interest of justice.

The petitioner, M/s.The EIMCO KCP Ltd., had filed an appeal for the assessment year 2019-2020 against an order alleging wrongful availment of input tax credit (ITC) on supplies received from cancelled or defaulting dealers.

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Separately, the petitioner also had an appeal pending for the year 2018-2019. When the Tamil Nadu Government introduced an Amnesty Scheme for the period between July 1, 2017, and March 31, 2020, allowing taxpayers to withdraw appeals and settle disputes, the petitioner decided to withdraw the appeal for AY 2018-2019 under the scheme.

However, the auditor mistakenly filed a withdrawal application for the appeal related to AY 2019-2020 rather than AY 2018-2019 due to a clerical error. After quickly realizing this error, the petitioner submitted a rectification application on April 17, 2025, requesting that the incorrectly withdrawn appeal be restored. The petitioner went to the High Court because the rectification was still not complete.

The Court observed that the error was not intentional and that all supporting documents indicated that the Amnesty Scheme application was in relation to AY 2018-2019. The bench, recognizing the genuine nature of the mistake, directed the appellate authority to restore the appeal for AY 2019-2020 and consider it afresh on merits and in accordance with law.

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