Adinath Rice Mill & Anr. Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court considered a writ petition challenging an order-in-appeal dated 11.06.2024 passed under Section 107 of the Central Goods and Services Tax Act, 2017, whereby the petitioner’s appeal had been rejected solely on the ground of delay.
The petitioner had been issued a notice dated 07.09.2021 under Section 74 alleging evasion of tax. According to the petitioner, the case involved belated filing of returns for five months and the returns were subsequently filed with applicable tax, interest and penalty. An Order-in-Original dated 27.01.2023 was thereafter passed under Section 74 and the physical copy was served on 25.03.2023. The petitioner filed its appeal on 28.12.2023.
In the intervening period, the Central Government issued Notification No. 53/2023-Central Tax dated 02.11.2023 under Section 148 of the CGST Act. The notification prescribed a special procedure for specified taxpayers whose appeals against orders passed on or before 31.03.2023 under Sections 73 or 74 could not be filed within the period under Section 107 or had been rejected solely on limitation. It permitted filing of appeals in FORM GST APL-01 up to 31.01.2024 subject to the prescribed payment conditions.
The petitioner contended that it satisfied the conditions of the notification and that its appeal, having been filed on 28.12.2023, was required to be heard on merits. Reliance was also placed on the agenda of the 52nd GST Council Meeting dated 07.10.2023 and Safal Developers & Anr V. State of Gujarat & Anr. (2017) 99 VST 461.
