Case Law Details
DDA Tyres and Services Vs Deputy Commissioner of GST (Madras High Court)
In a recent legal battle, DDA Tyres and Services found themselves at odds with the Deputy Commissioner of GST, leading to a critical decision by the Madras High Court. This article delves into the case, examining the circumstances, the court’s ruling, and the implications for the parties involved.
Background of the Case: DDA Tyres and Services had their GST registration canceled on May 6, 2022. Subsequently, they filed an appeal against this decision on November 10, 2022, which was 132 days past the initial deadline. The dispute revolved around whether this delay could be condoned.
The Impugned Order: The Appellate Authority, as per Section 107(1) of the TNGST Act, 2017, allows an appeal to be presented within a further period of one month if the appellant was prevented by sufficient cause from presenting the appeal within the initial three-month period. However, the appellant in this case filed the appeal beyond the condonable limit, with a delay of 39 days.
Government Amnesty Notification: Interestingly, the government issued a notification, G.O.Ms.No.36, dated April 5, 2023, offering amnesty for revocation of canceled registrations under certain conditions. This notification came into play for those whose registrations were canceled on or before December 31, 2022. It allowed them to apply for revocation until June 30, 2023, provided they met specific criteria, including clearing outstanding dues.
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