Closure of Business & Lack of Employees to Log in GST Portal Regularly is Reasonable Explanation for Delay in Filing Appeal | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 23 September, 2023
Latest from Taxmann
Case Details: SRM Engineering Construction Corporation Ltd. v. Assistant Commissioner (ST) (FAC) - [2023] 154 taxmann.com 448 (Madras)
Judiciary and Counsel Details
-
- C. Saravanan, J.
- N. Murali for the Petitioner.
- K. Vasanthamala for the Respondent.
Facts of the Case
In the present case, the adjudication order was passed on account of mis-match between GSTR-1 and GSTR-3B and there was also difference in ITC between GSTR-3B and GSTR-2A. The petitioner filed writ petition and contended that the last date for filing an appeal was expired but it had not filed a statutory appeal before Appellate Commissioner under Section 107.
High Court Held
The Honorable High Court noted that the petitioner had closed the business due to loss in company and it had lack of employees to log in GST portal regularly and notice adjudication order. The Court further noted that the petitioner came to know about demand only when it manually received recovery the notice.
Since, this was reasonable explanation for delay in filing appeal, such delay was to be condoned. Therefore, the Court allowed the petitioner to file a statutory appeal and it shall pre-deposit the amount that would be required to be pre-deposited in terms of Section 107 of CGST Act, 2017.
List of Cases Referred to
-
- Assistant Commissioner (CT) LTU v. Glaxo Smith Kline Consumer Health Care Ltd.[2020] 116 taxmann.com 417/2020 (36) G.S.T.L. 305 (SC) (para 4)
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
