2025 (1) TMI 298 - HC - GST

Direction to respondents to hear the petitioner and allow him to tender his explanation or in the alternative to permit the petitioner to file appeal by extending 15 days time over and above the period granted in amnesty for filing of the appeal after providing correct credentials to the petitioner - HELD THAT - The respondents have filed the response. The respondents, in the response, though denying the allegations, however, have submitted that the petitioner has liberty to claim new login and password on the GST Portal provided he is willing to file the appeal. Taking into consideration the averments made in Para 12 of the response filed by the respondents that the petitioner can claim new login and password on the GST Portal, provided he is willing to file the appeal, the present writ petition is disposed off by permitting the petitioner to apply afresh with the respondents within the period of 15 days from today for issuance of login ID and password and after the same is granted, the petitioner shall be at liberty to prefer an appeal within 15 days and in the event, such appeal is filed, the respondents shall consider the same in accordance within law. Petition disposed off.

Summary

In the case before the Jammu & Kashmir and Ladakh High Court, the petitioner sought an order directing the respondents to allow him to tender an explanation or alternatively, to file an appeal with an extended deadline under the J & K Goods and Service Tax Act, 2017. The petitioner claimed that the assessment order was not communicated to him, which prevented him from filing an appeal within the prescribed period. He only became aware of the order after receiving a notice for recovery purposes.

The petitioner attempted to file an appeal using credentials provided by the respondents but encountered technical issues that prevented him from logging into the GST Portal and submitting the required 12.5% of the disputed amount. The respondents, while denying the allegations, acknowledged that the petitioner could request new login credentials if he wished to file an appeal.

The court, considering the respondents' submission, disposed of the writ petition by allowing the petitioner to apply for new login credentials within 15 days. Once granted, the petitioner could file an appeal within an additional 15 days, which the respondents must consider in accordance with the law. The court also ordered the petitioner to pay Rs. 20,000/- in costs to the respondents. If the petitioner fails to act as directed, the respondents are free to proceed legally against him.