Case Law Details
Cholaa Tapes Vs Additional Commissioner (Madras High Court)
Introduction: This article examines a recent order by the Madras High Court in the case of Cholaa Tapes vs. Additional Commissioner. The petitioner challenges the rejection of their GST appeal on grounds of limitation, seeking a further direction from the court. The Madras HC discusses the availability of benefits under the Amnesty Scheme, even after an appeal is rejected on limitation, offering insights into the case and its implications.
Detailed Analysis: Cholaa Tapes filed a writ petition challenging the dismissal of their GST appeal by the first respondent, citing a delay of 11 days in filing the appeal. The petitioner contends that the order they challenged was not uploaded on the GST portal on the date of its passing but only on 12.09.2022. As a result, the petitioner filed the appeal online on 03.11.2022. However, the first respondent mechanically dismissed the appeal as time-barred.
The learned counsel for the petitioner argued that the dismissal overlooked the circumstances of the delayed uploading of the order summary on the GST portal. The petitioner sought a further direction to the first respondent to consider the appeal on merits and in accordance with the law.
The senior panel counsel for the respondents highlighted the availability of the Amnesty Scheme from 2.11.2023. Under this scheme, if the appellate authority rejects an appeal on the ground of limitation, aggrieved parties are entitled to avail benefits. The counsel suggested that the petitioner can benefit from this scheme.
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