Johns Automotive Private Limited vs. Joint Commissioner (Appeals) – Ii
Held
The High Court held that in view of Notification No. 53/2023 – Central Tax, which extended the limitation period for filing appeals under Section 107(1) until January 31, 2024, the petitioner is entitled to file a fresh appeal. The Court directed that if a fresh appeal is filed by the extended date, it must be decided on merits, disregarding the earlier dismissal for delay.
Facts
The petitioner's input tax credit claim was disallowed by an assessment order, resulting in a demand of Rs. 34.86 lakhs. Their initial appeal against this order was dismissed by the first appellate authority solely on the ground of delay.
Key Issues
Whether the petitioner could file a fresh appeal against an assessment order, despite an earlier dismissal for delay, given a subsequent notification extending the limitation period for appeals.
Sections Cited
Section 107, Notification No. 53/2023 – Central Tax
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Cause title — parties, addresses and appearances
JUDGMENT
The petitioner is a dealer under the provisions of the CGST/KGST Act, 2017. The assessment order dated 23.02.2022 came to be passed disallowing the claim of input tax credit to the extent of Rs. 19,44,051/- along with interest and penalty total demand of Rs. 34,86,926/-. Aggrieved by the said assessment order in Exhibit P-1, petitioner filed appeal before the firs
The judgment continues below.
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