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of <h1>High Court Grants GST Appeal Extension, Mandates 10% Tax Payment and Ensures Fair Opportunity for Challenging Tax Assessment</h1> HC allowed the petition, directing appellate authority to accept the GST appeal within 10 days, subject to 10% tax demand remittance. The court recognized ... Challenge to assessment order - impugned order was issued without issuing notice in Form GST ASMT-10 - reversal of credit - return was filed belatedly - HELD THAT:- The documents on record reveal that the impugned assessment order was issued after issuing intimation dated 20.02.2023 and show cause notice dated 18.07.2023. Thus, it appears that the petitioner was provided an opportunity to contest the tax demand, but failed to do so. The impugned order was issued on 27.09.2023. Consequently, the period of limitation would ordinarily expire on 26.12.2023. The appellate authority has the power to condone a further 30 days' delay. Such period ended on or about 26.01.2024. Given the fact that the delay beyond such period is only about 15 days, this writ petition is disposed of by directing the appellate authority to receive and dispose of the appeal on merits, if such appeal is filed by the petitioner within a maximum period of ten days from the date of receipt of a copy of this order. Petition disposed off. The petitioner challenged an assessment order dated 27.09.2023 related to GST returns for FY 2019-2020. The petitioner argued that natural justice principles were violated and Input Tax Credit should not have been reversed for filing returns late. The court directed the appellate authority to accept and decide on the appeal if filed within ten days from the order, with a 10% tax demand remittance requirement.
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