2024 (10) TMI 1112 - HC - GST

Rejection of appeal on the ground of time limitation - cancellation of petitioner's GST registration - HELD THAT - The admitted facts are that the order in original was issued on 30.06.2023 and the appeal was lodged on 21.11.2023. The petitioner asserts that he did not have access to the portal on account of the cancellation of GST registration and that a copy of the order was received on 22.07.2023 by e-mail. Even if the assertion of the petitioner is not accepted, the period of delay beyond the condonable period is only about twenty days. By taking note of the facts and circumstances outlined above, this is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. Petitions are disposed of by directing the appellate authority to receive and dispose of the appeal on merits.

Summary

The petitioner filed an appeal against the State Tax officer's order for assessment years 2019-20 and 2020-21, but it was rejected on the ground of limitation. The petitioner argued that the appeal was filed within the condonable period due to difficulties accessing the GST portal. The High Court directed the appellate authority to consider the appeal on merits without considering the limitation issue, provided the appeal is re-presented within ten days.