Aboobaker.P.P Vs Joint Commissioner (Kerala High Court)
The petitioner, a registered contractor and taxpayer under the KGST/CGST Act, 2017, challenged the rejection of his appeal relating to the assessment year 2021–2022. The assessment order (Ext.P2) was passed on 01.09.2022. Under Section 107 of the CGST Act, an appeal was required to be filed within three months from the date of communication, with a further condonable delay of one month upon sufficient cause. The petitioner failed to file the appeal within the statutory period.
Subsequently, a notification (Ext.P5) dated 02.11.2023 was issued by the Central Board of Indirect Taxes and Customs extending the time for filing appeals up to 31.01.2024, subject to specific conditions. The petitioner filed his appeal on 28.11.2023 and made a pre-deposit of 10% of the tax amount. However, the appellate authority rejected the appeal through Ext.P4, citing delay in filing.
The respondents argued that Ext.P5 imposed specific conditions for availing the extended period, including payment in full of admitted dues and a pre-deposit of 12.5% of the disputed tax (subject to a maximum cap), with at least 20% of that amount to be debited from the Electronic Cash Ledger. The petitioner had not complied with the enhanced pre-deposit requirement under Ext.P5 and had also not specifically mentioned in the appeal that he was seeking benefit under the notification.
