2024 (7) TMI 1030 - HC - GST

GST Appeal Relief: Petitioner Directed to File within 3 Weeks, Full Tax Payment Required, Expedited Hearing Mandated

HC granted relief in GST appeal dispute, directing petitioner to file appeal within three weeks for tax periods 2018-2023. Court mandated payment of full ... Seeking direction upon the respondents to allow the petitioner to file an appeal under Section 107 of the West Bengal GST/CGST Act, 2017 - HELD THAT:- Taking into consideration the materials on record, in the event the petitioner makes payment with the concerned respondents the entirety of the amount of tax, interest, fine, fee and penalty payable under Section 107 (6) (a) of the said Act, in respect of determination made for the tax period for which the petitioner is not interested to prefer the appeal and pays a sum equal to 10 per cent of the remaining amount of the tax in dispute arising from the said order in respect of the tax period which forms subject matter of appeal, there cannot be any difficulty on the part of the respondents to admit the said appeal and hear out the same on merits. If the appeal is filed within a period of three weeks from date, upon compliance of the conditions as indicated above, the Appellate Authority in such case would be obliged to consider and dispose of the said appeal on merits within a period of eight weeks from the date of filing of such appeal upon giving opportunity of hearing to the petitioner. Petition disposed off. Issues:Prayer correction in the petition, filing an appeal under Section 107 of the West Bengal GST/CGST Act, 2017 for a specific tax period, difficulty in filing a composite appeal, compliance with Section 107 (6) of the Act for appeal, payment of tax, interest, fine, fee, and penalty, conditions for admitting and hearing the appeal, timeline for filing and disposing of the appeal.Analysis:1. The petitioner sought leave to correct the prayer in the petition during the day.2. The writ petition requested a direction for filing an appeal under Section 107 of the West Bengal GST/CGST Act, 2017 for the tax period 2020-21 to 2022-23.3. The petitioner received a show cause notice in September 2023 and an order under Section 74 of the Act in December 2023 for the tax period April 2018 to March 2023.4. Despite responding to the show cause notice, the proper officer disposed of the case without considering the petitioner's response adequately.5. The petitioner was advised to appeal only for the tax period 2020-21 to 2022-23.6. Due to portal limitations allowing only composite appeals, the petitioner couldn't file the appeal from the December 2023 order.7. The respondents argued that the petitioner can appeal part of the order under Section 74 if they comply with Section 107 (6) (a) and (b) of the Act.8. The respondents suggested that the petitioner must pay the full amount of tax, interest, fine, fee, and penalty for the period not subject to appeal.9. The court, after hearing both parties, outlined conditions for the petitioner to file the appeal, including payment of full tax, interest, fine, fee, and penalty under Section 107 (6) (a) and a 10% sum for the remaining disputed tax.10. The court directed the petitioner to file the appeal within three weeks, with the Appellate Authority obliged to consider and dispose of the appeal within eight weeks from filing, providing an opportunity for a hearing.11. The writ petition was disposed of with the specified directions.12. No costs were awarded in the judgment.13. Parties could obtain an urgent certified copy of the order upon fulfilling necessary formalities.