GST alert by H.C. of Madras: Appellate authority to consider and dispose of appeal on merits without going into the question of limitation
June 27, 2024
Case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals; W.P. No. 12860 of 2024 (June 07, 2024)
The Hon’ble H.C of Madras directed that the appellate authority to consider and dispose of the appeal on merits without going into the question of limitation (Section 107 of Central Goods and Services Tax Act, 2017).
The present case involves a petitioner who challenged an order dated 31st October, 2023, issued against him. The appeal was rejected because it was filed on February 29th, 2024, which was 29 days beyond the three-month limitation period.
The petitioner argued that the delay was within the condonable period under relevant GST laws and requested the court to consider the appeal on merits.
The court observed that the petitioner was entitled to seek a 30-day extension for filing the appeal and that the impugned order was issued without a proper hearing.
In light of these factors, the court set aside the order rejecting the appeal and directed the appellate authority to consider the appeal on merits without considering the limitation issue.
