Case Law Details
Pravat Kumar Choudhury Vs Additional State Tax Officer (Orissa High Court)
Introduction: In a noteworthy development, the Orissa High Court, through hybrid mode proceedings, has addressed a cluster of cases challenging first appellate orders related to Goods and Services Tax (GST). The common thread among these cases revolves around the rejection of appeals under sections 107 and 112 of the OGST/CGST Act. An absence of a constituted second appellate tribunal has further complicated the matter.
Detailed Analysis: During the course of these writ petitions, the Ministry of Finance issued Notification No.53/2023-Central Tax, dated November 2, 2023. This notification provides a specialized procedure for filing appeals in cases where taxable persons couldn’t meet the appeal deadline against orders passed under sections 73 or 74 of the Central Goods and Services Tax Act, 2017.
Key provisions of the notification include a filing deadline extension until January 31, 2024, a mandatory appeal form (FORM GST APL-01) submission, and conditions for deemed filing of appeals pending before the Appellate Authority.
Conclusion: As a result of this notification, the Orissa High Court has set aside the impugned orders in the discussed writ petitions. The matters are now remanded to the Appellate Authority for further proceedings, taking into account the interim orders passed or initiated by the petitioners. Notably, the refund, if any, is contingent upon the appeal’s final outcome. This legal development reflects a pragmatic approach, aligning with the evolving landscape of GST appeals in India.
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