Case Law Details
SRM Engineering Construction Corporation Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
In a recent ruling, the Madras High Court has granted a reprieve to SRM Engineering Construction Corporation Limited, allowing them to file a statutory appeal for a GST-related issue despite the expiration of the limitation period. The court considered the company’s explanation that it could not access the GST portal promptly due to a decline in business and staff turnover. This article provides a comprehensive analysis of the court’s decision and the circumstances that led to it.
Detailed Analysis:
1. Background of the Case:
The case revolves around an assessment order dated 23.02.2023, which was issued in response to a notice (GST DRC 01) sent to the petitioner on 19.12.2022. The assessment order was a result of discrepancies in GSTR1 and GSTR 3B returns, as well as differences in Input Tax Credit (ITC) between GSTR 3B and GSTR 2A returns. Normally, the statutory period for filing an appeal would have expired on 22.05.2023, with an additional grace period until 22.06.2023.
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