Career Kashmir Consultancy Vs Union Territory of J And K And Ors. (Jammu And Kashmir High Court)
Jammu and Kashmir High Court recently ruled in favor of Career Kashmir Consultancy, allowing the petitioner to extend the time for filing an appeal under the GST Amnesty Scheme. The petitioner had faced challenges in filing an appeal due to a technical issue with the GST portal and the non-communication of the assessment order. The petitioner was informed about the assessment only after receiving a notice from the respondents in January 2024, when the matter had already been forwarded for recovery.
The prescribed deadline for filing an appeal was by April 8, 2024. However, the petitioner was informed about the amnesty scheme, which allowed individuals who missed the filing deadline to submit their appeals. To avail of the amnesty, the petitioner requested the necessary credentials to log into the GST portal. Although the petitioner was provided with a username and password, a technical glitch prevented them from accessing the site, thus delaying the appeal process. Additionally, the petitioner was unable to submit the required 12.5% of the disputed amount.
The respondents responded to the petition by asserting that the petitioner could reapply for the login credentials on the GST portal and, upon receiving them, file the appeal. After reviewing the case, the court allowed the petitioner to reapply for the credentials within 15 days. Once granted, the petitioner would be permitted to file the appeal within the same period. The respondents were directed to consider the appeal in accordance with the law once submitted.
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