The Hon’ble High Court of Kerala vide its order dated 01.07.2022 in the matter of K.P. Shaneez Vs. The Joint Commissioner (Appeals) I, Additional Charge of Joint Commissioner (Appeals) II, State Goods and Service Tax Department, Kozhikode in WP (C) No. 16388 of 2022, held that the date of uploading of demand in Form DRC – 07 on the portal, would be the relevant date for ascertaining the period of limitation for filing the appeal.
The Petitioner filed the present writ petition being aggrieved of the orders rejecting its appeals against the assessment orders as barred by limitation.
Petitioner’s Submissions: –
- It was submitted on the behalf of the petitioner that the orders were communicated to it only on 18.01.2022 and accordingly the appeals were filed on 17.02.2020, within the prescribed time.
Respondents Submissions: –
- It was contended on the behalf of the respondents that the orders were uploaded on the portal on 29.08.2019 and as per the provisions of the GST Act, uploading the orders on the portal is sufficient communication to the Assessee. Therefore, the appellate authority has rightly rejected the appeals as being beyond time.
- Further three months’ time is given to the appellant for filing the appeal, the appellate authority can condone the delay for a further period of one month, and in the present case the appeals have been filed even beyond the condonable period.
- However, it was admitted on the behalf of the respondents that there are certain judgments of this Court, wherein the Hon’ble Court took the view that ‘without the authenticated copy of the assessment order, an appeal cannot be filed and such authentication will be recognised by the system only when a demand is raised pursuant to the order of assessment.’
- Accordingly, it was submitted that demand in Form DRC -07 was uploaded only on 12.12.2019 and if it is taken as relevant date for ascertaining the period of limitation, the appeals filed on 17.02.2020 were within the period of limitation.
- The Hon’ble Court after considering the submissions from the both sides, facts of the case and the settled position in law on the issue, took note of the judgment of the that Court in Jose Joseph V. Assistant Commissioner of Central Tax and Central Excise, Alappuzha, Additional Commissioner (Appeals), Kochi, The Union of India.
- The Hon’ble Court after considering the facts of the case and the ratio of the judgment in Jose Joseph (supra), set aside the impugned orders and directed the respondents to reconsider the matter, and if the appeals are within time taking relevant dated as 12.12.2019, the appeals shall be heard and decided on merits.
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