HC directs department to allow filing of appeal for part period which could not be filed due to technical issue on portal

[CA Bimal Jain]

The Hon’ble Calcutta High Court, in the case of EAST INDIA SHIPPING AGENCY VERSUS STATE OF WEST BENGAL AND OTHERS - 2024 (7) TMI 1030 - CALCUTTA HIGH COURT directed the Department to allow filing of the appeal filed for the part period, stating that the Department should allow filing of appeal for the disputed part period which could not be accepted due to technical issue on GST portal  (“the CGST Act”).

Facts:

M/s East India Shipping Agency (“the Petitioner”) was issued a Show Cause Notice dated September 21, 2023 (“the SCN”) under Section 74 of the CGST Act by the Revenue Department (“the Respondent”) and further, order dated December 18, 2023 (“the Impugned Order) was passed against the Petitioner, by the Respondent. The Petitioner, as advised, intends to file an appeal only for the tax period of 2020-21 to 2022-23, out of the Assessment Order covering a period of April 2018 to March 2023. However, the Petitioner has been unable to file the composite appeal due to the limitations of the portal.

Issue:

Whether filing of appeal for the part period could be restricted due to technical issue on GST portal?

Held:

The Hon’ble High Court of Calcutta, in the case of EAST INDIA SHIPPING AGENCY VERSUS STATE OF WEST BENGAL AND OTHERS - 2024 (7) TMI 1030 - CALCUTTA HIGH COURT held as under:

• Noted that, the Petitioner intends to file an appeal only for the tax periods from 2020-21 and 2022-23.
• Opined that, the Petitioner must fully pay the admitted tax, interest, fines, fees, and penalties as per the Impugned Order, for which the Petitioner do not wish to file an appeal.
• Held that, if the Petitioner makes the required payment of admitted amount under Section 107(6) of the CGST Act, and 10 percent of the disputed amount, the Respondent shall admit the appeal and hear the said appeal filed on merits.
• Directed that, the Petitioner shall file the appeal within three weeks and further directed the Appellate Authority to dispose of the appeal on the merits within eight weeks.

 (Author can be reached at [email protected])