GST UPDATE

????Desk of CA. Praveen Sharma Series- 538???? 

CALCUTTA HIGH COURT IN THE CASE OF ACME Paints and Resin Private Limited Section 107 of the CGST Act, 2017

????The petitioner filed a writ petition challenging the order dated 15th March 2024, by the appellate authority under Section 107 of the CGST/WBGST Act, 2017. 

????The petitioner had appealed against an order dated 14th August 2023 under Section 73(9) of the Act but did so after the prescribed time, due to an oversight by their accountant Despite making a pre-deposit of ?1,76,141 as required, the appeal was rejected for being late.

????The petitioner argued that the delay was unintentional and requested the appeal to be heard on its merits  The respondents argued there was no proper explanation for the delay.

????The court, considering the petitioner’s good faith and potential merits in the appeal, set aside the rejection order on the condition that the petitioner pays ?25,000 in costs to the GST authorities within two weeks and applies for condonation of the delay If these conditions are met, the appellate authority will hear the appeal  If not, the writ petition will be dismissed automatically.

????The writ petition was disposed of with no order as to costs, and urgent certified copies of the order were made available upon request.

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CA. Praveen Sharma 

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