The goal of this article is to cover all recent GST case laws September 2024. All latest high court judgement on gst and all latest supreme court judgments on gst issued in August 2024 have been covered in this article. All latest GST case laws of September 2024 in this article have been classified by name, date, judge, counsel, GST concept, GST section, etc. In addition, a PDF of the GST case law is provided with the case law so that the user can download it for further study.
GST Case laws on Extension of Limitation Period for Filing Appeal Due to Delayed Communication of Order
Punjab & Haryana High Court decided that the Appellate Authority should review the appeal based on its merits and not dismiss it simply because it was filed late.
| Punjab & Haryana High Court Judgement 2024 |
| Name of case : Elanco India (P.) Ltd. vs. Excise and Taxation Officer |
| Date of Judgment : 02-09-2024 |
| Appeal No : CWP No. 19286 of 2024 |
| Judges : Sanjeev Prakash Sharma and SANJAY VASHISTH, J.J. |
| Counsel Name : Ms. Priyanka Rathi, Ashwini Chandrasekaran |
| Fact of the Case: The case revolves around the time limit for filing an appeal under section 107. In this situation, the tax authority issued an order against the taxpayer on December 30, 2023. However, the taxpayer claims that this order was only posted on the official portal and was not directly communicated to them. The taxpayer became aware of this order much later, in April 2024, during a scrutiny proceeding.By the time the taxpayer discovered the order, the usual time limit for filing an appeal, as outlined in section 107, had already passed. Because of this, the taxpayer filed a writ petition, arguing that the time limit for appealing the decision had expired, and they were unaware of the order due to the lack of direct communication. The core issue here is whether posting the order on the portal without direct communication to the taxpayer is sufficient to start the clock on the limitation period for filing an appeal. |
| Held by court : In this case, it was found that the taxpayer was actually informed about the order in April 2024. This means that the taxpayer could have only filed an appeal after that date. However, the law states that the time limit for filing an appeal starts from the date the order was passed, not the date it was communicated to the taxpayer. Given this situation, the taxpayer argued that they were unable to file the appeal within the time limit because they were not informed in time. The court accepted this argument and decided that the Appellate Authority should look into the merits of the appeal. The court also instructed that if the taxpayer files the appeal within the next 15 days, it should be considered on its actual merits, without being rejected just because of the delay in filing. |
| In favor of : Assessee |
| Topic of GST : Appeals to appellate authority |
| Section of GST: Section 107 of CGST Act,2017 |
Download Punjab & Haryana Court Judgement of Elanco India (P.) Ltd.
