2024 (6) TMI 363 - HC - GST

Failure of the petitioner to file an appeal against an impugned order related to tax payment and recovery - HELD THAT - This Court is of the view that there is no merit in the present Writ Petition. If at all, the petitioner ought to have filed statutory appeal under Section 107 of the respective GST enactment before the Appellate Commissioner. The time for filing appeal has already expired as the impugned order is dated 20.04.2023 and the Writ Petition has been filed exactly one year and nine days later on 29.04.2024. Considering the fact that the amount has already been recovered from the petitioner on 08.08.2022 as it is evident from Form GST DRC -03, this Court is inclined to give liberty to the petitioner to file statutory appeal on merits and in accordance with law within a period of 30 days from the date of receipt of a copy of this order. The writ petition is disposed off.

Summary

Issues involved:
The judgment deals with the failure of the petitioner to file an appeal against an impugned order related to tax payment and recovery, and the availability of sufficient amount in the electronic credit ledger.

Failure to file appeal:
The petitioner, a Government contractor, had tax deducted by the concerned department reflected in Form GSTR-07. The department later recovered the unpaid tax and issued DRC 03. The impugned order was passed on 20.04.2023, but the petitioner did not file an appeal within the stipulated time under Section 107 of the GST enactment.

Availability of sufficient amount in electronic credit ledger:
The petitioner claimed to have enough funds in the electronic credit ledger, arguing that the amount was not reflected in the regular return filed in GSTR-3B initially but was later accounted for after tax payment. The court noted this claim but emphasized the need for the petitioner to follow the statutory appeal process under the GST laws.

Court's decision:
The court found no merit in the Writ Petition due to the failure to file a timely appeal. However, considering that the tax amount had already been recovered from the petitioner, the court granted the petitioner liberty to file a statutory appeal within 30 days from the date of the order. The judgment disposed of the Writ Petition with the mentioned directions and no costs were awarded.