Swati Samantray Vs Addl. Commissioner of State Tax (Appeal) (Orissa High Court)
The petitioner challenged the action of the Additional Commissioner of State Tax (Appeal) in not admitting an appeal filed on 25.01.2024 by issuing APL-2. The grievance arose because the Proper Officer had passed an order under Section 73 of the OGST Act on 06.06.2023, and the appeal was not being admitted on the ground that the order was passed after the cut-off date prescribed under the relevant notification. The petitioner submitted that Notification No. 52 of 2023-Central Tax dated 02.11.2023 was not available since it applied only to cases where orders had been been passed prior to 31.03.2023.
The petitioner relied upon the order dated 07.12.2023 passed by the High Court of Judicature at Patna in Civil Writ Jurisdiction Case No. 17202 of 2023, wherein the Division Bench considered Notification No. 53/2023-Central Tax dated 02.11.2023 issued under Section 148 of the Central Goods and Services Tax Act, 2017. The notification provided a special procedure for taxable persons who had not filed appeals within the period prescribed under Section 107(1) read with Section 107(4) against orders passed under Sections 73 or 74 on or before 31.03.2023, and for persons whose appeals had been rejected solely on limitation grounds. It permitted filing of appeals in FORM GST APL-01 on or before 31.01.2024, subject to specified payment conditions, including payment of admitted dues in full and 12.5% of the disputed tax, subject to the prescribed maximum, with at least 20% of such amount to be paid through the Electronic Cash Ledger. The notification also stated that no appeal would be admissible where the demand did not involve tax and that Chapter XIII of the CGST Rules, 2017 would apply mutatis mutandis.
