Case Law Details
Prabhu Dayal Jajoo Vs Deputy Commissioner, State Tax (Calcutta High Court)
Calcutta High Court in the case of Prabhu Dayal Jajoo vs Deputy Commissioner, State Tax allows filing of GST appeal after limitation period, considering recovery of certain sums of money from electronic cash ledger.
The appeals in question were filed against the order passed in the writ petition, which was dismissed by the learned Single Bench. The orders under scrutiny were issued under Section 74 of the WBGST Act, 2017. Despite the appeal being filed beyond the limitation period, the court acknowledged that the order was appealable. However, the court declined to interfere, citing the delay in filing the writ petition and suggested availing the statutory remedy available under the Act. The primary ground for challenging the order was the alleged violation of the principles of natural justice.
The appellant argued that they had no knowledge of the show cause notice, as it was uploaded on a different portal and lacked essential particulars. The initiation of proceedings, according to the appellant, was not in accordance with the law. It is worth noting that although the impugned orders were passed in March 2022, the notices for recovery were issued only in March 2023.
The State’s counsel contended that all the necessary information was provided to the assessee, contradicting the appellant’s submission.
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