2024 (2) TMI 1525 - HC - GST

Challenge to assessment order - reasonable opportunity to contest the tax demand not provided - violation of principles of natural justice - HELD THAT - N/N.53/2023 has been placed on record. The said notification is applicable to assessment orders issued on or before 31.03.2023. The assessment order in this case was issued on 29.03.2021. The said Notification applies to assessees who could not file an appeal within the time limit specified in Section 107 of the applicable GST enactment or whose appeal was rejected solely on the ground of delay. The petitioner herein would fall within the first category. As per the Notification such appeals may be received if filed on or before 31.01.2024. In the case at hand the petitioner presented this writ petition on 09.01.2024 which is prior to 31.01.2024. In these circumstances the petitioner makes out a case to exclude the period when the writ petition had been filed and was pending before this Court. If such period is excluded the petitioner is in a position to present and prosecute an appeal in terms of N/N. 53/2023. Therefore without expressing any opinion on the merits of the matter the petitioner is granted leave to present an appeal in terms of N/N. 53/2023 provided such appeal is filed within a maximum period of seven days from the date of receipt of a copy of this order and subject to fulfilment of conditions specified in N/N. 53/2023. Petition disposed off by way of remand.

Summary

The petitioner challenges an assessment order dated 29.03.2021, alleging lack of opportunity to contest the tax demand. The respondent argues that a reasonable opportunity was provided, including a show cause notice and a hearing, which the petitioner did not attend. Notification No.53/2023 allows appeals for cases like the petitioner's, with a deadline of 31.01.2024. As the writ petition was filed on 09.01.2024, the petitioner can appeal under the notification if done within seven days of this order. The court grants leave for the appeal, emphasizing compliance with Notification No.53/2023 conditions for the appellate authority to review on merits. The writ petition is disposed of with no costs.