Tvl. Sri Gokul Stores v. Deputy Commissioner (ST) – [2024] 161 taxmann.com 300 (Madras)
In the present case, the petitioner inadvertently committed an error by entering eligible ITC details in space pertaining to “inward supplies liable to reverse charge” instead at “all other ITC”. Pursuant to proceedings relating to availment of ITC by the petitioner, an order raising demand was issued.
The petitioner filed appeal against the same by remitting 10% of disputed tax demand, which was rejected on ground of limitation. Therefore, the petitioner filed writ petition against the rejection of appeal and it was contended that entire tax liability had arisen on account of this inadvertent error.
The Honorable High Court noted that the petitioner had placed on record evidence that an online appeal was filed after remitting the requisite pre-deposit. The appeal was filed belatedly and the period of limitation, without condonation, was expired. Also, the 30 day period for condonation was expired and the appeal was filed shortly thereafter.
Therefore, the Court, after observing overall facts and circumstances, found that this was an appropriate case to direct the Appellate Authority to receive & dispose of the appeal on merits. Thus, the Court set aside order and directed appellate authority to dispose of appeal on merits.