M/S Gupta Trading Company vs. State Of U.P. And 2 Others
Held
The Court held that Notification No. 53 of 2023-Central Tax, dated November 2, 2023, is applicable to the petitioner. The Court observed that the notification clearly permits persons who could not file their appeal within the time specified in Sub-section (1) of Section 107 read with Sub-section (4) of Section 107 of the Central Goods and Services Tax Act, 2017, to file their appeal in Form GST APL-01 on or before January 31, 2024. The Court noted that certain conditions are stipulated in the notification that the petitioner must fulfill. The ratio decidendi is that beneficial notifications extending timelines for statutory compliances, when applicable, should be granted to eligible assessees. The Court disposed of the writ petition by granting liberty to the petitioner to avail the benefits provided under the said notification.
Facts
The petitioner, M/s Gupta Trading Company, filed a writ petition before the Allahabad High Court. The petition concerns the applicability of Notification No. 53 of 2023-Central Tax, issued on November 2, 2023, to the petitioner. The notification provides an extended timeline for filing appeals under the Central Goods and Services Tax Act, 2017, for those who missed the original deadline. The petitioner sought to avail the benefits of this notification. The respondent is the State of U.P. and two other authorities.
Key Issues
1. Whether Notification No. 53 of 2023-Central Tax, dated November 2, 2023, is applicable to the present writ petitioner, M/s Gupta Trading Company? This question turns on the interpretation of the said notification and its scope. The petitioner argued that the notification provides a window to file appeals beyond the statutory period prescribed under Section 107(1) read with Section 107(4) of the Central Goods and Services Tax Act, 2017, provided certain conditions are met. The respondent's arguments are not recorded in the judgment.
Sections Cited
Section 107, Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:234880 Court No. - 50 Case :- WRIT TAX No. - 266 of 2023 Petitioner :- M/S Gupta Trading Company Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C.
Hon'ble Shekhar B. Saraf,J.
Heard learned counsel appearing on behalf of parties.
The question of law involved in the present case is whether the Notification No. 53 of 2023-Central Tax issued on November 2, 2023 is applicable to the present writ petitioner.
On a reading of Notification it is patently clear that the persons, who could not file their appeal within the time specified in Sub- section (1) of Section 107 read with Sub-section (4) of Section 107 of Central Goods and Services Tax Act, 2017, shall be able to file their appeal in Form GST APL-01 in accordance with Sub-section (1) of Section 107 of the said Act, on or before 31st day of January, 2024. Certain conditions are provided in the said Notification that are required to be fulfilled by the petitioner.
In light of the above, this writ petition is disposed of with liberty granted to the petitioner to avail the benefit provided under Notification No. 53 of 2023, Central Goods
The judgment continues below.
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