Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :

Print Options

+ Post an Article
Post a New Article ✕
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search ❮
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date
PrevPreviousNextNext

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

Bimal jain
Tax Department Must Accept Late GST Appeal Due to Portal Issues for 2020-23; Court Sets Conditions and Timelines The Calcutta High Court directed the tax department to allow the filing of an appeal for a specific period that could not be filed due to technical issues on the GST portal. The petitioner, a shipping agency, received a Show Cause Notice and an order from the Revenue Department. They intended to appeal only for the tax periods 2020-21 to 2022-23 but faced portal limitations. The court ruled that if the petitioner pays the admitted tax and a portion of the disputed amount, the appeal should be admitted and heard on its merits, with specific timelines for filing and resolution. (AI Summary)

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 COURTdirected 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 Noticedated 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])

Goods and Services Tax - GST
answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Articles