GST UPDATE

Desk of CA. Praveen Sharma Series- 520

CALCUTTA HIGH COURT IN THE CASE OF Krishna Enterprise Section 107of the CGST Act, 2017

The petitioner filed a writ petition challenging the order dated 28th March 2024, which rejected their appeal under Section 107 of the CGST/WBGST Act, 2017, due to a delay in filing and insufficient cause shown for the delay.

The petitioner received a show cause notice on 3rd August 2023 for discrepancies in the financial year 2017-18. This led to an order on 9th November 2023, which the petitioner appealed, along with a 10% pre-deposit of the disputed tax. The appeal was delayed by 38 days, and the petitioner provided an affidavit and medical certificate, citing the proprietor's illness from February 2024 as the reason for the delay.

Despite acknowledging the illness, the appellate authority dismissed the appeal, stating no explanation was provided for the period before February 2024. The petitioner argued that the illness sufficiently explained the delay, while the respondents contended there was no justification for the period up to February 2024.

The court noted that although there was no explanation for the period between November 2023 and February 2024, the illness from February 2024 to March 2024 was substantiated. The court directed that the appeal be heard on merits upon payment of Rs. 5,000 to the State Revenue Authorities within two weeks, and the order dated 28th March 2024 was set aside. The writ petition was disposed of accordingly.

Read more: https://www.edatabook.com/c-detail/3888

Check Draft reply of GST Notice and Appeal format in our EdataBook

Stay tuned and Save my number for any query +91-9871530610.

CA. Praveen Sharma 

https://www.linkedin.com/in/capraveensh