2024 (7) TMI 160 - HC - GST

Time limitation - Effect of the retrospective amendment brought about in Section 50 of the CGST Act, 2017 by Finance Act, 2021 - petition dismissed solely on the ground that the appellants had approached the court belatedly - HELD THAT - On going through the order passed by the appellate authority dated 14.9.2020 it appears that the effect of the said retrospective amendment has not been gone into. Considering the fact that a legal issue has been raised, the same can be gone into by the appellate authority and a fresh decision can be taken by the appellate authority - the appeal as well as the writ petition are allowed and the order passed by the appellate authority dated 14.9.2020 is set aside and the matter is remanded back to the appellate authority to consider the appeal petition afresh.

Summary

Issues involved:
1. Appeal against dismissal of writ petition on grounds of delay.
2. Effect of retrospective amendment in Section 50 of the CGST Act, 2017.
3. Consideration of legal issue raised by appellants.
4. Remand of the matter to appellate authority for fresh consideration.

Analysis:
1. The High Court heard an intra court appeal challenging the dismissal of a writ petition based on delay in approaching the court. The appellants contended that the order was unjust due to the delay issue.

2. The main legal issue raised in the writ petition and the appeal pertained to the impact of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The Court noted that the effect of this retrospective amendment had not been addressed in the previous order.

3. The appellants' advocate cited precedents from this court and other High Courts to support their argument that the issue favored the appellant-assessee. The Court acknowledged the legal complexity of the matter and deemed it necessary for the appellate authority to reexamine the issue.

4. Consequently, the Court allowed the appeal and the writ petition, setting aside the previous order dated 14.9.2020. The matter was remanded back to the appellate authority for fresh consideration. The appellants were directed to provide all relevant materials for the reevaluation, and a personal hearing opportunity was granted to their authorized representative.

5. Notably, due to internal changes, the appellate authority handling the case had changed. Therefore, the Court instructed that the matter be referred back to the appropriate appellate authority for further proceedings in accordance with the law.