Case Law Details
BVD Power Private Limited Vs State Tax Officer (Madras High Court)
Petitioner challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact. Against the said order, the petitioner had attempted to upload the appeal. However, the petitioner was unable to upload the appeal memorandum. Since the petitioner encountered difficulties in uploading the said appeal memorandum through the website of the Government, the petitioner sent a written representation in person regarding the difficulties by it faced.
As the petitioner was unable to upload the appeal on the website, the petitioner manually filed the appeal on 16.4.2019. The Deputy Appellate Commissioner proceeded to pass the impugned order dated 9.7.2019 and has dismissed the same on the ground that it is time barred under Section 107 (1) of the Tamil Nadu Goods and Service Tax Act, 2017. Under these circumstances W.P.No 2207 of 2020 has been filed.
High court observed that the failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1strespondent. This resulted in the delay and therefore the petitioner filed the appeal manually on 16–4–2019 by which time the limitations had expired under section 107(1) of the TNGST Act, 2017. Thus, impugned order was quashed and accordingly the Appellate Deputy Commissioner was directed to take up the appeal filed by the petitioner and dispose the same on merits in accordance with law
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
