Case Law Details

Case Name : BVD Power Private Limited Vs State Tax Officer (Madras High Court)
Appeal Number : WP No. 2207 and 2266 of 2020
Date of Judgement/Order : 03/02/2020
Related Assessment Year :

BVD Power Private Limited Vs State Tax Officer (Madras High Court)

Petitioner challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact. Against the said order, the petitioner had attempted to upload the appeal. However, the petitioner was unable to upload the appeal memorandum. Since the petitioner encountered difficulties in uploading the said appeal memorandum through the website of the Government, the petitioner sent a written representation in person regarding the difficulties by it faced.

As the petitioner was unable to upload the appeal on the website, the petitioner manually filed the appeal on 16.4.2019. The Deputy Appellate Commissioner proceeded to pass the impugned order dated 9.7.2019 and has dismissed the same on the ground that it is time barred under Section 107 (1) of the Tamil Nadu Goods and Service Tax Act, 2017. Under these circumstances W.P.No 2207 of 2020 has been filed.

High court observed that the failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1strespondent. This resulted in the delay and therefore the petitioner filed the appeal manually on 1642019 by which time the limitations had expired under section 107(1) of the TNGST Act, 2017. Thus, impugned order was quashed and accordingly the Appellate Deputy Commissioner was directed to take up the appeal filed by the petitioner and dispose the same on merits in accordance with law

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

By this common order, both the writ petitions are being disposed. In W.P.No.2266 of 2020, the petitioner has challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact.

2. Against the said order, the petitioner had attempted to upload the appeal. However, the petitioner was unable to upload the appeal memorandum. Since the petitioner encountered difficulties in uploading the said appeal memorandum through the website of the Government, the petitioner sent a written representation in person regarding the difficulties by it faced.

3. As the petitioner was unable to upload the appeal on the website, the petitioner manually filed the appeal on 16.4.2019. The Deputy Appellate Commissioner proceeded to pass the impugned order dated 9.7.2019 and has dismissed the same on the ground that it is time barred under Section 107 (1) of the Tamil Nadu Goods and Service Tax Act, 2017. Under these circumstances W.P.No 2207 of 2020 has been filed.

4. I have considered the arguments and perused the records. The failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload the appeal memorandum on the website of the 1st respondent.

5. This resulted in the delay and therefore the petitioner filed the appeal manually on 16.4.2019 by which time the limitations had expired under Section 107(1) of the Tamil Nadu Goods and Service Tax Act, 2017. I find merits and the contentions raised by the petitioner.

6. Under these circumstances, the impugned order dated 9.7.2019 is quashed and accordingly the Appellate Deputy Commissioner is directed to take up the appeal filed by the petitioner and dispose the same on merits in accordance with law.

7. The appellate Deputy Commissioner shall pass order within a period of 45 days from the date of receipt of copy of this order. In view of the above, there is no necessity to pass any separate order in W.P.No.2266 of 2020.

8. Accordingly, both the writ petitions stand disposed with the above observation. Consequently, connected miscellaneous petitions are closed. No cost.

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