2026-VIL-849-GUJ
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SGST High Court Cases

GST - Applicability of Notification No.53/2023-Central Tax to appeal against Order-in-Original passed under Section 74 of CGST Act – The appeal filed beyond period of limitation prescribed under Section 107 of CGST Act, appellate authority rejected appeal solely on ground of delay - Government issued Notification No.53/2023-Central Tax dated 02.11.2023 following recommendations of GST Council to permit filing of appeals in exceptional cases - Whether notification extends to appeals which though pending were not yet rejected at time of issuance of Notification and which were filed after issuance of notification but before cut-off date of 31.01.2024 – HELD - The Notification No.53/2023-Central Tax applies to taxpayers who could not file appeal within prescribed period and whose appeals have been rejected on ground of delay, as well as to appeals pending before appellate authorities before issuance of notification which fulfill conditions of payment prescribed in paragraph 3 of notification - Proviso to paragraph 2 of notification manifests that appeal pending before appellate authority prior to issuance of notification dated 02.11.2023, fulfills conditions specified in paragraph 3 - The taxpayer who files appeal before extended cut-off date of 31.01.2024 and meets payment conditions cannot be put at lower pedestal compared to those taxpayers whose appeals were filed and got rejected on ground of delay and still permitted to file fresh appeals under the said Notification - When the impugned appellate order dated 11.06.2024 was passed, the Appellate authority was supposed to consider the Notification dated 02.11.2023, however Appellate authority is silent on the Notification and no cognizance of the Notification has been taken - The appellate authority cannot wait for the taxpayer to point out the provisions of the notification issued by the Government and it is to be presumed that any Notification issued by the Government will be known to the Appellate authority, more particularly, when it regulates the provision under Section 107 of the Act - The impugned Notice and Order are hereby quashed and set aside. The matter is remanded to the appellate authority to decide the same on merits in accordance with law – The petition is allowed
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