Appeal can be filed if the Authority acknowledged that key personnel responsible for compliance has died

Last updated: 19 January 2024
Quick Summary
The Madras High Court has ruled that an appeal can be filed even if deadlines are missed, provided the key personnel responsible for tax compliance has died. In this case, the petitioner was unaware of proceedings due to the deaths of their staff and consultant. The court has allowed the petitioner to file an appeal within 30 days, instructing the authorities to consider it without insisting on the limitation period.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of the Samadhu Medical v. Deputy Tax Officer [Writ Petition NO. 35228 OF 2023 DECEMBER  18, 2023] held that the dispute arising from GSTR-3B and GSTR-2A mismatch particularly due to the key personnel responsible for compliance met with demise, the aggrieved shall present their case before the Appellate Authority for appeal where authorities concerned shall entertain the same without insisting upon limitation aspect, if any and dispose of the same, in accordance with law, after affording an opportunity.

Citation :
Writ Petition NO. 35228 OF 2023 DECEMBER  18, 2023

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Bimal Jain
Published in GST
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