Case Laws| GST: Where appeal not filed in time, State Government allowing window of opportunity vide Notification dated 4-11-2023 to taxable persons who could not file appeal against order passed on or before 31-3-2023 under sections 73 or 74 of TSGST Act, concerned bank was to be directed to permit petitioner to remit amount of pre-deposit from attached bank accounts to enable petitioner to file appeal within cut-off date.
[2024] 159 taxmann.com 468 (TRIPURA)
HIGH COURT OF TRIPURA
Kamrul Nahar
v.
Union of India
APARESH KUMAR SINGH, CJ.
AND ARINDAM LODH, J.
WP(C) NOS. 224, 225 AND 253 OF 2023 JANUARY 3, 2024
Appeal to Appellate Authority – Limitation – Window of opportunity to file belated return – In instant petition, show cause notices were issued under section 73(1) of TSGST Act and adjudication order was also passed on same date – Petitioner did not invoke appellate remedy within time stipulated under section 107(4) of TSGST Act and therefore, approached Court after expiry of period of limitation – Respondents objected to maintainability of petition in view of judgment in Assst. Commissioner (CT) LTU & Ors. v. Glaxo Smith Kline Consumer Health Care Ltd. [2020] 19 SCC 681 – In meantime, Government of Tripura came out with a notification dated 4-11-2023 allowing a window of opportunity to taxable persons who could not file an appeal against order passed on or before 31-3-2023 under section 73 or 74 of TSGST Act -Petitioner to prefer an appeal within cut-off date i.e.,31-1-2024 prescribed under notification, submitted that he was facing constraint in approaching appellate authority as all his bank accounts had been attached in recovery proceedings under section 79 of TSGST Act
HELD : Concerned bank was to be directed to permit petitioner to remit amount of pre-deposit as required in terms of Notification dated 4-11-2023 from attached bank accounts to enable petitioner to file appeal within cut-off date [Section 107, read with section 79 of Central Goods and Services Tax Act, 2017/Tripura State Goods and Services Tax Act, 2017][Para 6][In favour of assessee].
By allowing the petitioner to utilize the funds from the attached bank accounts for the pre-deposit, the High Court acknowledges the practical difficulties faced by taxpayers in meeting financial obligations imposed during the appellate process. This decision not only facilitates the exercise of the right to appeal but also mitigates the undue financial burden on the assessee.
Moreover, the order underscores the judiciary’s commitment to safeguarding the rights of taxpayers and promoting equitable treatment under the law. It signifies a progressive interpretation of legal provisions aimed at fostering a more accessible and transparent tax regime.
In conclusion, the High Court’s directive to permit the remittance of pre-deposit from attached bank accounts for appeal filing is a positive development that upholds the principles of justice and fairness, ultimately benefiting the assessee and contributing to the integrity of the tax administration system – JSPCO
