1. Home

SGST High Court Cases

GST – Relevant date for computation of Limitation period under Section 107(1) of the CGST Act, 2017 - The petitioner's tax consultant filed the registration application using his own email ID and mobile number, leading to a dispute between the petitioner and the Consultant. The petitioner subsequently requested the Assessing Officer to change the login credentials, which was accepted after a delay of over a year - In the meantime, the Assessing Officer had passed an assessment order and uploaded it on the common portal, but the petitioner was unable to access it due to the dispute with the Consultant. The petitioner came to know about the assessment order only when the Assessing Officer attached the petitioner's bank account, following which the petitioner filed the appeal within the 90-day limitation period - Whether the Appellate Authority was correct in rejecting the appeal filed by the petitioner on the ground of limitation – HELD - When the assessee-petitioner had requested the Assessing Officer to update the mobile number and e-mail ID, it can well be understood that the petitioner was unable to access the common portal in the wake of the dispute with the tax consultant - Until the petitioner’s mobile number and e-mail ID were changed, petitioner could not have had access to the common portal. Since such request of the assessee came to be accepted by the department as late as on 17.03.2025, the petitioner cannot be accused of the delay - The period of limitation cannot be reckoned from any date prior to 17.03.2025, when the request for change of mobile number and e-mail ID was accepted and petitioner was able to access the common portal or at the worst from the date of intimation of attachment of bank account - the expression "communication to such person" used in Section 107(1) of the Act has its own significance, and a purposive interpretation needs to be given to the provision, especially when it relates to the valuable statutory right of an assessee - the impugned order of the Appellate Authority is quashed. The appeal is restored to the docket of the Appellate Authority for consideration on its merits - The writ petition is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST 2.0: Analysis of 56th GSTC Decisions
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?