GST Appeals Allowed: Limitation Relaxed, Procedural Barriers Lifted for Timely Resolution of Tax Disputes

The HC examined appeals challenging GST assessment orders barred by limitation. Despite slight delay in filing appeals after rectification petition rejections, the court directed the appellate authority to receive and decide appeals on merits. The court lifted bank attachment, allowed potential tax refund, and quashed prior appellate orders without imposing costs, effectively providing procedural relief to the petitioner.

---

---

Issues:
Challenge of appellate orders for being barred by limitation.

Analysis:
The petitioner challenged appellate orders declining to receive appeals as being beyond the period of limitation. Assessment orders were issued against the petitioner, and rectification petitions were filed within the prescribed period. However, the rectification petitions were rejected, leading to the filing of appeals before the appellate authority. The appeals were rejected as being beyond the limitation period prescribed in the GST enactments.

The petitioner argued that the rectification petitions were filed in time, and the appeals were submitted soon after the rejection of the rectification petitions. The petitioner also highlighted the appropriation of a significant sum from their bank account towards the tax demand. The Government Advocate representing the respondents acknowledged the situation but stated that the appeals were rejected due to being presented beyond the prescribed period in the GST enactments.

The court noted that the appeals were filed slightly beyond the condonable period, with the petitioner explaining the delay by referencing the rectification petitions. Considering the circumstances, including the remittance of a portion of the disputed tax demand and the bank account appropriation, the court directed the appellate authority to receive and decide on the appeals without considering the question of limitation. The court also ordered the raising of the bank attachment and allowed the petitioner to seek a refund through an appropriate application.

In conclusion, the court quashed the impugned appellate orders and directed the appellate authority to process the appeals on their merits without delving into the limitation issue. The bank attachment was lifted, and the petitioner was permitted to seek a refund through the proper channels. The writ petitions were disposed of with no costs, and connected miscellaneous petitions were closed.

---