Case Details: Tvl. SKL Exports v. Deputy Commissioner (ST)(GST)(Appeal) - [2024] 163 taxmann.com 451 (Madras)
Judiciary and Counsel Details
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- Senthilkumar Ramamoorthy, J.
- T. Ramesh for the Petitioner.
- V. Prashanth Kiran
Facts of the Case
The petitioner received assessment orders and it filed rectification petitions against the said orders. Such rectification petitions were rejected, and the order was passed. After that, the petitioner filed an appeal against the assessment order. However, the Appellate Authority rejected the appeal on the ground that it was filed beyond the period of limitation prescribed in Section 107 of CGST Act, 2017. It filed writ petition against the rejection of appeal.
High Court Held
The Honorable High Court noted that the rectification petitions were filed and appeals were filed shortly after such rectification petitions were rejected. The petitioner also remitted 10% of the disputed tax demand and a substantial amount was appropriated from the bank account of the petitioner towards the tax demand.
Therefore, the Court held that these were appropriate cases in which the Appellate Authority should be directed to receive and dispose of the appeals on merits. The Court also directed the Appellate Authority to raise the bank attachment which was made pursuant to the order.
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