Case Law Details
Abdus Sami Saifi Vs Union of India (Rajasthan High Court)
Rajasthan HC to decide on validity of Notification relating to Amnesty Scheme for filing of Appeals and Section 107(4) of the CGST Act
Introduction: The recent case of Abdus Sami Saifi vs. Union of India before the Rajasthan High Court has raised questions about the validity of Notification No. 53/2023 and Section 107(4) of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner challenges the restriction on the Appellate Authority’s right to condone appeal delays and the rationale behind the extended limitation period mentioned in the Notification.
The Hon’ble Rajasthan High Court heard the case of Abdus Sami Saifi v. Union of India and Ors. [Civil Writ Petition No. 892/2024] on January 18, 2024, wherein the Petitioner has questioned the validity of Notification No. 53/2023 dated November 2, 2023 (“the Notification”) and provisions of Section 107(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
The Counsel for the Petitioner contended that the provisions of Section 107(4) of the CGST Act restrict the right of the Appellate Authority to condone the delay in filing of appeal by one month only. Also, the date stated in the Notification i.e. March 31, 2023, which provides for extended period of limitation in cases where the orders have been passed before the aforesaid date, has no rationale, as in several other cases the orders were passed even after March 31, 2023, in those cases also the appeals had already become barred by the limitation.
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