Chandrakanta Parida Vs State Tax Officer (Orissa High Court)
The Orissa High Court has provided conditional relief to a petitioner, Chandrakanta Parida, whose GST appeal was rejected for being filed beyond the statutory limitation period. The Appellate Authority had dismissed the appeal, citing the “inflexible” timelines under Section 107 of the CGST and OGST Acts.
However, the petitioner’s counsel pointed to a recent notification from the Central Board of Indirect Taxes and Customs (CBIC) dated November 2, 2023. This notification allows taxpayers to regularize a delayed appeal by depositing an additional 2.5% of the total tax, a benefit the petitioner had not utilized.
The court noted that while the petitioner’s appeal was delayed, the statutory appellate tribunal, which would typically hear such matters, is not yet operational. Citing Section 112 of the GST Act, the court emphasized that a precondition for an appeal to the tribunal is the deposit of 10% of the remaining disputed tax amount. To ensure the petitioner is not left without a remedy, the High Court directed them to deposit the 10% amount within one week. The court clarified that upon this deposit, the petitioner would be free to seek interim relief in their writ petition. The court’s decision balances the need to provide a remedy to a litigant with the need to uphold statutory requirements for tax deposits.
