2024 (10) TMI 1527 - HC - GST

Rejection of petitioner's appeal on the ground of limitation - availment of ITC by the petitioner - HELD THAT - The petitioner has placed on record evidence that an online appeal was filed on 31.01.2024 after remitting the requisite pre-deposit. The assessment order was issued on 09.09.2023 and the period of limitation, without condonation, expired in early December 2023. The 30 day period for condonation would have expired in early January 2024 and the appeal was filed shortly thereafter. In the overall facts and circumstances, this is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. Petition is disposed of by directing the appellate authority to receive and dispose of the appeal on merits subject to being satisfied that the 10% pre deposit was received. The impugned order is set aside for such purpose.

Summary

The writ petition challenges an appellate order rejecting the petitioner's appeal on the ground of limitation. The petitioner filed an online appeal after remitting a pre-deposit of 10% of the disputed tax demand. The court directed the appellate authority to receive and dispose of the appeal on merits, setting aside the impugned order.