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2020 (4) TMI 304 - HC - GSTDelay in filing appeal - appeal was dismissed on the ground that it is time barred under Section 107 (1) of the Tamil Nadu Goods and Service Tax Act, 2017 - HELD THAT - The failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1st respondent - This resulted in the delay and therefore the petitioner filed the appeal manually on 16.4.2019 by which time the limitations had expired under Section 107(1) of the Tamil Nadu Goods and Service Tax Act, 2017. There are merits in the contentions raised by the petitioner - Appeal restored before the first appellate authority - decided in favor of petitioner.
Issues:
Challenging denial of transitional input tax credit availed for a specific period. Appeal filing issues leading to dismissal based on time limitation under Section 107(1) of the Tamil Nadu Goods and Service Tax Act, 2017. Analysis: The judgment pertains to two writ petitions challenging the denial of transitional input tax credit by the petitioner for a specific period. The petitioner faced difficulties in uploading the appeal memorandum against the denial order dated 8.12.2018 on the government website. Consequently, the appeal was manually filed on 16.4.2019, leading to dismissal by the Deputy Appellate Commissioner on grounds of being time-barred under Section 107(1) of the Act. Upon considering the arguments and records, the court acknowledged the petitioner's failure to file the appeal within the prescribed time due to unsuccessful attempts to upload the appeal memorandum online. The court found merit in the petitioner's contentions and quashed the impugned order dated 9.7.2019. The Appellate Deputy Commissioner was directed to take up the appeal and dispose of it on merits in accordance with the law within 45 days from the receipt of the court's order. Conclusively, both writ petitions were disposed of with the above observations, and connected miscellaneous petitions were closed without any costs. The judgment highlights the importance of addressing technical difficulties faced by parties in online appeal filing processes and emphasizes the need for timely disposal of appeals in tax matters under the relevant statutory provisions.
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