M/S S.K. Arora vs. State Of Chhattisgarh

Held

The High Court held that in view of the submissions made by the learned counsel for the State, there was nothing further for the Court to adjudicate. The Court noted that the State had confirmed adherence to the Supreme Court's order extending the period of limitation. The petitioners were advised to file their appeal at the earliest within the time prescribed by the Supreme Court's order dated January 10, 2022. The respondents were directed to accept and consider the appeal in accordance with the law. The Court found no remaining issues to be decided and disposed of the writ petition.

Facts

The petitioners, M/s S. K. Arora and Gaurav Arora, approached the Chhattisgarh High Court via a writ petition seeking a direction to the respondents (State of Chhattisgarh and its tax authorities) to accept their appeal. The petitioners had received a notice under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017, in Form GST DRC-13 dated August 13, 2021. The period of limitation for filing an appeal under Section 107 of the Act expired in November 2021. The petitioners contended that this period fell within the COVID-19 pandemic, and the Supreme Court, in Miscellaneous Application No. 21 of 2022, had extended the period of limitation until February 28, 2022. They further argued that the online portal was not open for filing their appeal, necessitating a direction for its acceptance.

Key Issues

1. Whether the petitioners are entitled to a direction for the respondents to accept their appeal under Section 107 of the Central Goods and Services Tax Act, 2017, considering the Supreme Court's extension of limitation periods due to the COVID-19 pandemic. Petitioner's Arguments: The petitioners argued that the period of limitation for filing their appeal expired during the COVID-19 pandemic. They relied on the Supreme Court's order dated January 10, 2022, in Miscellaneous Application No. 21 of 2022, which extended the period of limitation until February 28, 2022. They further contended that the online portal for filing appeals was not accessible to them, and therefore, a direction was needed for the respondents to accept their appeal, either physically or by opening the online portal. Revenue/State's Arguments: The State submitted that the department was adhering to the Supreme Court's order. They stated that appeals whose limitation expired within the specified period were being accepted, both physically and through the online portal. They assured that if the petitioners approached within the extended period as per the Supreme Court's order, their appeal would be accepted and considered in accordance with the law.