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- Facts: The assessee’s GST registration was revoked.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.
CM No.673 of 2024