2023 (12) TMI 894 - HC - GST

Rejection of appeal filed by the petitioner - time limitation - rejection on the ground that there was a delay of 158 days in filing the said appeal - HELD THAT - On perusal of the N/N. 53/2023-Central Tax dated 02.11.2023, it appears that even after the rejection of appeal on the aspect of delay, the petitioner can very well avail the Amnesty scheme. In such view of the matter, this Court directs the petitioner to avail the Amnesty scheme in terms of Notification No.53/2023-Central Tax dated 02.11.2023. Thereafter, the 1st respondent is directed to consider the same in accordance with law. This writ petition is disposed of.

Summary

Issues involved:
The writ petition challenges impugned proceedings and subsequent orders regarding delay in filing an appeal, interpretation of time limits, and eligibility for Amnesty scheme.

Delay in filing appeal:
The petitioner filed a writ petition challenging the rejection of their appeal due to a delay of 158 days, beyond the prescribed time limit of 90 days from the original order date. The respondent argued that the delay should be calculated from the date of service of the original order, not the recovery notice date.

Interpretation of time limits:
The petitioner contended that they had additional time for filing the appeal due to providing reasons for the delay, extending the deadline to 13.10.2022. However, the appeal was filed on 04.11.2022, leading to its dismissal on 21.09.2023 by the 2nd respondent.

Eligibility for Amnesty scheme:
The respondent suggested the petitioner avail the Amnesty scheme, citing a specific notification allowing taxable persons to file appeals by 31.01.2024 if previously rejected solely for not meeting the time limit under section 107.

Judgment:
Upon reviewing the notification and arguments, the Court directed the petitioner to avail the Amnesty scheme as per Notification No.53/2023-Central Tax dated 02.11.2023, even after the appeal rejection. The 1st respondent was instructed to consider the petitioner's compliance with the scheme in accordance with the law. The writ petition was disposed of with no costs, and related petitions were closed accordingly.