Appeal can be filed if the Authority acknowledged that key personnel responsible for compliance has died
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
Views : 107
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