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 notification clearly states that persons who could not file their appeal within the time specified in Section 107(1) read with Section 107(4) of the Central Goods and Services Tax Act, 2017, can file their appeal in Form GST APL-01 on or before January 31, 2024. The Court noted that certain conditions are attached to this extension, which the petitioner must fulfill. The ratio decidendi is that such notifications, when issued, are intended to provide relief to taxpayers who have missed statutory deadlines, subject to compliance with the stipulated conditions. The Court disposed of the writ petition with liberty granted to the petitioner to avail the benefit provided under the said notification.
Facts
The petitioner, M/s Gupta Trading Company, filed a writ petition before the Allahabad High Court. The core of the dispute revolves around the applicability of Notification No. 53 of 2023-Central Tax, issued on November 2, 2023. This notification provides an extended timeline for filing appeals under the Central Goods and Services Tax Act, 2017. The petitioner sought to avail the benefits of this notification, which allows for appeals to be filed on or before January 31, 2024, subject to certain conditions, for those who missed the original deadline under Section 107 of the Act.
Key Issues
1. Whether Notification No. 53 of 2023-Central Tax, dated November 2, 2023, is applicable to the writ petitioner, M/s Gupta Trading Company, enabling them to file an appeal beyond the statutory time limit prescribed under Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner argued that the notification provides a window for filing appeals up to January 31, 2024, for individuals who could not file within the original timeframe stipulated in Section 107(1) read with Section 107(4) of the CGST Act, 2017, provided certain conditions are met. The respondent, State of U.P. and others, did not present any arguments as 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. - 267 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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