M/S Centro Projects And Marketing vs. Deputy Commissioner
Held
The Court allowed the petitioner to file a manual appeal before the Appellate Authority. It directed that the previously paid amount be credited towards the 10% pre-deposit requirement, and if filed within ten days, the appeal should be treated as timely.
Facts
The petitioner received an assessment order (Ext.P3) and paid an undisputed portion of the demand. However, they were unable to upload their appeal online because the GST portal did not reflect this payment, consequently demanding the full 10% pre-deposit on the total demand.
Key Issues
Whether a taxpayer can be prevented from filing an appeal due to a technical glitch in the GST portal not reflecting a prior payment, thereby hindering the pre-deposit requirement.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15TH DAY OF MARCH 2024 / 25TH PHALGUNA, 1945 WP(C) NO. 9220 OF 2024 PETITIONER: M/S CENTRO PROJECTS AND MARKETING, \V/650, CENTRO MALL, NEAR PRIVATE BUS STAND CHANDAPURA, KODUNGALOOR, THRISSUR, PIN – 680 664. BY ADV AKHIL SURESH RESPONDENTS: 1 DEPUTY COMMISSIONER, OFFICE OF THE COMMISSIONER, CENTRAL TAXES AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, PIN – 682 018. 2 ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, CHALAKUDY DIVISION, I & II FLOOR,MAJESTIC SQUARE, NEAR HEAD POST OFFICE, CHALAKUDY, PIN – 680 307 BY ADV P.T.DINESH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.9220/2024 J U D G M E N T The petitioner suffered Ext.P3 order of assessment at the hands of the 2nd respondent. Certain portion of the demand confirmed by Ext.P3 is not disputed by the petitioner. It has therefore paid a sum of Rs.54,70,716/-. The petitioner wanted to prefer an appeal against Ext.P3 order. However, the petitioner has not been able to upload its
The judgment continues below.
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