2023 (9) TMI 1239 - HC - GST

Tax Appeal Allowed: Petitioner Granted 6-Month Window to Resolve Dispute by Depositing 10% Disputed Tax from E-Credit Ledger

HC allowed the appeal beyond statutory period, directing third respondent to process petitioner's appeal within 6 months under TNGST Act, 2017. Appeal to ... Condonation of delay for filing the appeal beyond the statutory period of limitation prescribed - Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 - HELD THAT:- Although there is a delay in filing the appeal before the Appellate Forum, this Court is inclined to dispose this writ petition by directing the third respondent to take up the appeal filed by the petitioner through online on 04.07.2023 and number the same and dispose it on merits and in accordance with law as expeditiously as possible, preferably, within a period of six months from the date of receipt of a copy of this order, subject to the petitioner complying with the mandatory requirements of Section 107 of the TNGST Act, 2017. The Attachment Notice shall stand vacated, subject to the petitioner depositing 10% of the disputed tax from its Electronic Credit Ledger. Petition disposed off. Issues involved: Condonation of delay for filing appeal beyond statutory period u/s 107 of TNGST Act, 2017.Summary:The petitioner sought to quash the Assessment Order dated 08.02.2023 but was actually requesting condonation of delay for filing the appeal beyond the statutory period u/s 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The learned Government Advocate for the respondents pointed out that the issue had attained finality due to limitation, citing a decision of the Hon'ble Supreme Court. The Court, acknowledging the delay in filing the appeal, directed the third respondent to process the appeal filed by the petitioner online and dispose of it on merits within six months, subject to compliance with Section 107 of the TNGST Act, 2017. The Attachment Notice was to be vacated upon the petitioner depositing 10% of the disputed tax from its Electronic Credit Ledger. The Writ Petition was disposed of with these directions, and no costs were awarded, with connected Writ Miscellaneous Petitions closed.