Extension of Time Granted to File GST Appeal under Amnesty Scheme Due to Technical Glitch

By | January 24, 2025
(Last Updated On: January 24, 2025)

Extension of Time Granted to File GST Appeal under Amnesty Scheme Due to Technical Glitch

Summary in Key Points:

  • Issue: Whether the assessee should be granted an extension of time to file a GST appeal under an amnesty scheme due to a technical glitch that prevented them from filing the appeal within the stipulated time.
  • Facts: The assessee’s GST registration was revoked. They learned about the revocation order only when a recovery notice was served. Due to misinformation about the appeal period being over, the assessee missed the deadline to file an appeal. Under an amnesty scheme, they were granted an opportunity to file a belated appeal, but a technical glitch on the GST portal prevented them from doing so.
  • Decision: The High Court allowed the assessee to apply afresh for login credentials and granted them an extension of 15 days beyond the amnesty scheme period to file the appeal.

Decision:

The High Court ruled in favor of the assessee, granting them the following relief:

  • Fresh Application for Login Credentials: The assessee was permitted to apply afresh for login credentials (ID and password) to access the GST portal.
  • Extension of Time: The court granted the assessee an extension of 15 days beyond the period stipulated in the amnesty scheme to file their appeal. This extension was granted to compensate for the technical glitch that prevented them from filing the appeal within the original timeframe.

Important Note: This case demonstrates the High Court’s willingness to provide relief to taxpayers facing genuine difficulties in complying with procedural requirements, especially when those difficulties are caused by technical glitches or misinformation from the authorities. The court’s decision to grant an extension of time ensures that the assessee’s right to appeal is not denied due to circumstances beyond their control. This approach aligns with the principles of natural justice and promotes a fair and accessible appeal process.

HIGH COURT OF JAMMU & KASHMIR AND LADAKH
Career Kashmir Consultancy
v.
Union Territory of J and K
RAJNESH OSWAL and MOHD. YOUSUF WANI, JJ.
WP(C) No.299 of 2024
CM No.673 of 2024
JANUARY  1, 2025
Showkat Ali Khan, Adv. for the Appellant. Jehangir Ahmad Dar, GA for the Respondent.
ORDER
1. This writ petition has been filed by the petitioner for directing the respondents to hear the petitioner and allow him to tender his explanation or in the alternative to permit the petitioner to file appeal by extending 15 days time over and above the period granted in amnesty for filing of the appeal after providing correct credentials to the petitioner.
2. It is stated that the assessment order was never communicated to the petitioner and, as such, the petitioner was not in a position to avail the remedy of appeal as provided under section 107 of the J & K Goods and Service Tax Act, 2017 and the petitioner came to know about the assessment order when a notice from respondent no. 4 bearing No. 2847-52/STR/23 dated 6th January, 2024 was received by the petitioner on 08/1001-2024, whereby the respondents 2 and 3 had forwarded the case of the petitioner to respondent no. 4. for recovery purpose. It is also stated that the petitioner could have filed the appeal till 8th April, 2024, which is the prescribed period for filing of the appeal, therefore, the petitioner approached the respondents for filing of the appeal through his lawyer and the petitioner was told that the appeal period was over, however, he was told that an amnesty has been granted to such persons who have not filed the appeal within the period of limitation.
3. The petitioner taking the advantage of the amnesty, requested for issuance of credentials required for login into the website of the respondents for filing an appeal. The appellant was provided username and password but when the appellant through his counsel tried to login for filing of the appeal there was technical glitch as such, the petitioner could not login into the site of the respondents and also could not submit 12.5 % of the disputed amount.
4. The respondents have filed the response. The respondents, in the response, though denying the allegations, however, have submitted that the petitioner has liberty to claim new login and password on the GST Portal provided he is willing to file the appeal.
5. In view of the above more particularly taking into consideration the averments made in Para 12 of the response filed by the respondents that the petitioner can claim new login and password on the GST Portal, provided he is willing to file the appeal, we dispose of the present writ petition by permitting the petitioner to apply afresh with the respondents within the period of 15 days from today for issuance of login ID and password and after the same is granted, the petitioner shall be at liberty to prefer an appeal within 15 days and in the event, such appeal is filed, the respondents shall consider the same in accordance within law.
6. Needless to say, that in the event the petitioner does not do the needful as mentioned above, the respondents shall be at liberty to proceed against the petitioner in accordance with law. The cost assessed as Rs. 20,000/- to be paid to the respondents in their account.
7. Disposed of.
Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com