HC Directs Appellate Authority to Admit Appeal as Delay Was Caused Due to Rejection of Rectification Petition
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 20 June, 2024
Latest from Taxmann
Case Details: Tvl. SKL Exports v. Deputy Commissioner (ST)(GST)(Appeal) - [2024] 163 taxmann.com 451 (Madras)
Judiciary and Counsel Details
-
- Senthilkumar Ramamoorthy, J.
- T. Ramesh for the Petitioner.
- V. Prashanth Kiran
Facts of the Case
The petitioner received assessment orders and it filed rectification petitions against the said orders. Such rectification petitions were rejected, and the order was passed. After that, the petitioner filed an appeal against the assessment order. However, the Appellate Authority rejected the appeal on the ground that it was filed beyond the period of limitation prescribed in Section 107 of CGST Act, 2017. It filed writ petition against the rejection of appeal.
High Court Held
The Honorable High Court noted that the rectification petitions were filed and appeals were filed shortly after such rectification petitions were rejected. The petitioner also remitted 10% of the disputed tax demand and a substantial amount was appropriated from the bank account of the petitioner towards the tax demand.
Therefore, the Court held that these were appropriate cases in which the Appellate Authority should be directed to receive and dispose of the appeals on merits. The Court also directed the Appellate Authority to raise the bank attachment which was made pursuant to the order.
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
