Career Kashmir Consultancy vs. Union Territory Of J And K And Ors. (Central Goods And Service Tax)

Held

The Court disposed of the writ petition by permitting the petitioner to apply afresh for login ID and password within 15 days from the date of the order. Upon issuance of these credentials, the petitioner would be at liberty to prefer an appeal within a further period of 15 days. The respondents were directed to consider any such appeal filed in accordance with the law. The Court noted that if the petitioner failed to take the necessary steps, the respondents would be at liberty to proceed against the petitioner as per law. A cost of Rs. 20,000/- was assessed to be paid by the petitioner to the respondents.

Facts

The petitioner, Career Kashmir Consultancy, filed a writ petition seeking directions to the respondents to allow them to file an appeal against an assessment order. The petitioner claims the assessment order was never communicated, preventing them from filing an appeal within the stipulated period under Section 107 of the J&K Goods and Services Tax Act, 2017. They learned of the order only when a recovery notice was received. The petitioner attempted to avail an amnesty scheme for filing appeals but encountered technical glitches while trying to log in to the GST portal and deposit the mandatory 12.5% of the disputed amount. The respondents, while denying allegations, submitted that the petitioner could claim new login credentials if willing to file an appeal.

Key Issues

1. Whether the petitioner is entitled to an opportunity to file an appeal against the assessment order, given the alleged non-communication of the order and subsequent technical difficulties in availing the amnesty scheme? (Question of law and fact, turning on principles of natural justice and procedural fairness). Contentions: Petitioner: Argued that the assessment order was not communicated, thus depriving them of their right to appeal. They also highlighted technical issues preventing them from utilizing the amnesty scheme and filing an appeal within the extended period. They sought directions to allow them to file an appeal by extending the time for filing, or to provide correct credentials. Respondents: Denied the allegations but submitted that the petitioner has the liberty to claim new login credentials on the GST Portal if they are willing to file an appeal.