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

Last updated: 19 January 2024

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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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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