2024 (7) TMI 250 - HC - GST

Maintaiability of petition - time limitation - petitioner could not file statutory appeal before the Appellate Deputy Commissioner (GST), Trichy, in terms of Section 107 of the respective GST enactments - HELD THAT - The Court is inclined to exercise the discretion partly in favour of the petitioner by granting relief to file statutory appeal before the Appellate Deputy Commissioner (GST), Trichy. For the aforesaid purpose, Appellate Deputy Commissioner (GST), Trichy is suo motu impleaded as second respondent in these Writ Petitions. The petitioner shall file an appeal within a period of 30 days from the date of receipt of a copy of this order together with the deposit of another 25% of the disputed tax over and above the amount that is said to have been recovered from the petitioner. Subject to above, the second respondent shall entertain the petitioner's appeals and dispose of on merits and in accordance with law as expeditiously as possible preferably within a period of three months of filing of appeal. Petition disposed off.

Summary

Issues:
Challenge to impugned orders for assessment years 2021-22 and 2022-23, Confirmation of demands in show cause notices, Transfer of stocks due to demolition of sister's concern godown, Inability to file statutory appeal due to husband's illness, Attachment of bank account for tax liability, Partial relief sought for unjustified demands, Imposition of interest and penalty, Granting opportunity to file statutory appeal, Conditions for filing appeal, Inclusion of Appellate Deputy Commissioner as second respondent, Timeline for appeal filing and disposal.

Analysis:
The petitioner, a proprietrix concern, challenged impugned orders for the assessment years 2021-22 and 2022-23, confirming demands from show cause notices. The confirmed amounts included tax, interest, penalty, and other charges. The petitioner explained that stocks were transferred to her premises due to the demolition of her sister's concern godown. Additionally, she couldn't file a statutory appeal due to her husband's illness, resulting in the Department attaching her bank account for tax liabilities. The petitioner had made partial payments and sought relief, claiming the demands were unjustified, and the interest and penalty were excessive.

The Court, after hearing both parties, decided to grant the petitioner an opportunity to file a statutory appeal before the Appellate Deputy Commissioner (GST), Trichy. The Appellate Deputy Commissioner was added as the second respondent in the writ petitions. The petitioner was instructed to file the appeal within 30 days of receiving the order, along with a deposit of 25% of the disputed tax amount. The appeal had to be filed with the additional deposit over the amount already recovered. The Appellate Deputy Commissioner was directed to handle the appeal promptly and dispose of it within three months. Failure to comply with the appeal conditions would result in the automatic revocation of the granted relief without further reference to the Court.

In conclusion, the Court disposed of the writ petitions with the outlined directions, without imposing any costs. The connected miscellaneous petitions were also closed as a result of the judgment.