Closure of Business & Lack of Employees to Log in GST Portal Regularly is Reasonable Explanation for Delay in Filing Appeal | HC
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Case Details: SRM Engineering Construction Corporation Ltd. v. Assistant Commissioner (ST) (FAC) - [2023] 154 taxmann.com 448 (Madras)
Judiciary and Counsel Details
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- C. Saravanan, J.
- N. Murali for the Petitioner.
- K. Vasanthamala for the Respondent.
Facts of the Case
In the present case, the adjudication order was passed on account of mis-match between GSTR-1 and GSTR-3B and there was also difference in ITC between GSTR-3B and GSTR-2A. The petitioner filed writ petition and contended that the last date for filing an appeal was expired but it had not filed a statutory appeal before Appellate Commissioner under Section 107.
High Court Held
The Honorable High Court noted that the petitioner had closed the business due to loss in company and it had lack of employees to log in GST portal regularly and notice adjudication order. The Court further noted that the petitioner came to know about demand only when it manually received recovery the notice.
Since, this was reasonable explanation for delay in filing appeal, such delay was to be condoned. Therefore, the Court allowed the petitioner to file a statutory appeal and it shall pre-deposit the amount that would be required to be pre-deposited in terms of Section 107 of CGST Act, 2017.
List of Cases Referred to
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- Assistant Commissioner (CT) LTU v. Glaxo Smith Kline Consumer Health Care Ltd.[2020] 116 taxmann.com 417/2020 (36) G.S.T.L. 305 (SC) (para 4)
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