Modern Steel Vs Additional Commissioner And Another (Allahabad High Court)
The Allahabad High Court, in the matter of M/s Modern Steel v. Additional Commissioner and Another [Writ Tax No. 1192 of 2023 dated October 19, 2023], has revisited the period of limitation for filing appeals post the52nd GST Council Meeting. The case involves a notice issued under Section 74(1) of the CGST Act to M/s Modern Steel, leading to penalties and interest. The appeal faced dismissal on grounds of delay, prompting a writ petition. The court’s recent decision brings attention to the impact of the GST Council’s recommendations on appeal timelines.
Allahabad High Court remanded back the matter to the Appellate Authority to examine the question of limitation in the light of the provisions contained in 52nd GST Council Meeting and directed to pass an appropriate order.
Facts:
M/s. Modern Steel (Petitioner) is in the business of trading MS Angle and steel items, a notice under Section 74(1) of the Central Goods and Services Tax Act (CGST Act) was issued to which no reply was given by the Petitioner-firm. After not receiving any reply from the Petitioner, the Taxing Authority passed an order under Section 74(9) of the CGST Act imposing penalty along with interest.
Aggrieved by the order passed by the tax authorities, an appeal was filed before the appellate forum, which was dismissed on the grounds of delay, hence this writ petition.
Issue:
Whether the period of limitation for filing the appeal is extended pursuant to the 52nd GST Council Meeting?
Held:
The Hon’ble Allahabad High Court in Writ Tax No. 1192 of 2023 held as under:
