M/S Gupta Training Company Naveen Galla Mandi Tihar Shahjahanpur 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 indeed applicable to the writ petitioner. The Court noted that 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, provided they fulfill certain conditions mentioned in the notification. The ratio decidendi is that such notifications are intended to provide relief to taxpayers who have missed deadlines due to various reasons, and the petitioner is entitled to avail this benefit. 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 Training Company, filed a writ petition before the Allahabad High Court. The petition challenged the applicability of Notification No. 53 of 2023-Central Tax, dated November 2, 2023, to their case. 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 was the State of U.P. and two others.
Key Issues
1. Whether Notification No. 53 of 2023-Central Tax, dated November 2, 2023, is applicable to the writ petitioner. The petitioner argued that they should be able to avail the benefits of the notification, which allows for the filing of appeals in Form GST APL-01 on or before January 31, 2024, for those who could not file within the stipulated time under Section 107(1) read with Section 107(4) of the Central Goods and Services Tax Act, 2017. The respondent's arguments were 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. - 264 of 2023 Petitioner :- M/S Gupta Training Company Naveen Galla Mandi Tihar Shahjahanpur 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 Not
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