Kamrul Nahar Vs Union of India & others (Tripura High Court)
Introduction: The Tripura High Court’s recent ruling in the case of Kamrul Nahar Vs Union of India sheds light on the remittance of pre-deposit from attached bank accounts for filing an appeal under the Central Goods & Services Tax Act, 2017 (CGST Act). This article delves into the details of the case, the court’s decision, and its implications.
The Hon’ble Tripura High Court directed the bank to permit the Petitioner to remit amount of pre-deposit as required in terms of Notification No. 53/2023 dated November 04, 2023 (“the Notification”) from attached bank accounts to enable the Petitioner to file appeal within cut-off date.
Facts:
Kamrul Nahar (“the Petitioner”) did not invoke the appellate remedy under Section 107(1) of the Central Goods & Services Tax Act, 2017 (“the CGST Act”) within the stipulated time. He approached this Court straightaway after the expiration of the limitation period.
Though the Petitioner took several grounds on facts and laws including the ground of non-compliance of principles of natural justice and the procedure prescribed under Section 73(1) of the CGST Act, the Revenue Department (“the Respondent”) objected to the maintainability of the petition, on the basis of the judgment of Hon’ble Supreme Court in the matter of Assistant Commissioner (CT) LTU & Ors. v. Glaxo Smith Kline Consumer Health Care Ltd. [(2020) 19 SCC 681].
Meanwhile, the Finance Department Government of Tripura recognised the challenges faced by the taxpayers and issued the Notification, allowing a window of opportunity for individuals unable to file appeals against orders passed on or before March 31, 2023, under Sections 73 or 74 of the Tripura State Goods and Services Tax Act, 2017 (“the TSGST Act”) within the time period specified under section 107(1) read with sub-section (4) of the TSGST Act subject to the conditions stipulated thereunder. This window of opportunity is also available to such taxable persons whose appeal was rejected solely on the grounds that it was not filed within the time period specified in Section 107 of the CGST Act.
The Petitioner faced a challenge as all of their bank accounts had been attached in recovery proceedings under Section 79 of the TSGST Act. This situation further hindered the Petitioner’s ability to approach the appellate authority against the Orders passed within the prescribed time frame.
Hence, aggrieved by the circumstances, the Petitioner has filed the present writ petition.
Issue:
Whether the Appellant can remit the amount of pre-deposit from attached bank accounts for filing an appeal?
Held:
The Hon’ble Tripura High Court in Writ Petition (Civil) No. 253/2023 held as under:
