2024 (2) TMI 1468 - HC - GST

Textile Trader's Late GST Appeal Considered on Merits; Proceedings Against Bank Stayed, No Costs Imposed.

Sumathi Fabrics Versus The State Tax Officer, The Appellate Deputy Commissioner (ST) (GST), The Branch Manager Tiruchengode

The petitioner, a GST-registered textile trader, contested an assessment and appellate order citing limitation issues. Despite a delayed appeal, the ... Challenge to assessment order and the subsequent appellate order rejecting the appeal on the ground of limitation - HELD THAT:- The assessment order was communicated to the petitioner on 03.07.2023. Therefore, the statutory appeal should have been filed on or before 03.10.2023. The appellate authority has the power to extend time by a further period of one month, and such period expired on 03.11.2023. The admitted position is that the petitioner has remitted 10% of the disputed tax demand. The petitioner has also provided an explanation for the delay and has also stated that great prejudice would be caused if the matter is not adjudicated on merits. Since the petitioner has remitted 10% of the disputed tax demand, the notice issued to the Karur Vysya Bank on 22.11.2023 and all proceedings pursuant thereto shall remain stayed pending disposal of the appeal. Petition disposed off. The petitioner challenged an assessment order and subsequent appellate order on the ground of limitation. The petitioner, a registered GST trader in textiles, filed an appeal with a delay. The petitioner remitted 10% of the disputed tax amount. The court directed the appellate authority to hear the appeal on merits. Proceedings against Karur Vysya Bank stayed. Case disposed of with no costs.