EIMCO KCP Ltd Vs State Tax Officer (Madras High Court)
Madras High Court held that withdrawal of appeal under GST by inadvertently mentioning wrong assessment year by the auditor is restored back since the reason provided is found genuine. Accordingly, writ disposed of.
Facts- The first respondent passed the assessment order for the year 2018-2019 dated 16.04.2024, against which, an appeal was filed. Further, a show cause notice in DRC-01 dated 21.05.2024 for the assessment year 2019-2020 was issued to the petitioner, alleging that the input tax credit availed on supply received from registration cancelled dealers and dealers who had defaulted in payment of tax and Non-reversal of input tax credit on “exempt supplies”. The first respondent passed the assessment order dated 21.08.2024, against which, an appeal was filed before the second respondent. When the appeals were pending before the Appellate Authority, the Government introduced a scheme called “Amesty Scheme” for the period 01.07.2017 to 31.03.2020, wherein application has to be filed in GST SPL-02 by debiting the credit and also withdraw the pending appeal.
The petitioner applied for said Amesty Scheme for the Year 2018-19, enclosing the details of order and payment of tax relating to 2018-19. However, the petitioner’s auditor mistakenly filed an application for withdrawal of appeal for the assessment year 2019-20, instead of 2018-19. Therefore, the petitioner filed a rectification application on 17.04.2025, which is still pending before the respondents. Hence, the petitioner has come forward with these writs.
