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October 17, 2022
Madras HC allows Time to file Statutory Appeal in case GST order published on portal but not intimated to assesses by any means.
In the case of Mrs. Nirmala Menon Vs. The Assistant Commissioner of Central GST and Central Excise [WMP.Nos. 24634 of 2022 dated 15.09.2022] held that the assessee should be permitted to file a statutory appeal before the Appellate Authority after considering the fact that the assessment order uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means.
FACTS :
The petitioner challenge assessment order dated 28.01.2022 by way of statutory appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 and thereafter filed Writ Petition only for the reason that the statutory time limit had expired by the time the petitioner came to be aware of the order.
The petitioner stated that the order is stated to have uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means. It is only when coercive recovery was taken to recover the demand under the order that the petitioner states that it came to be aware of the impugned order having come to be passed.
HELD :
The Madras High Court held that the on request of the petitioner to file a statutory appeal, time of two (2) weeks is granted to the petitioner to file an appeal. Appeal, if filed within the time as granted above, shall be taken on file without reference to limitation, but ensuring compliance with all other statutory conditions, including pre-deposit.
