GST
TRT-2025-
Allahabad High Court
Date:-16-01-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 16 January 2023
Parties: M/S Yash Kothari Public Charitable Trust Vs State Of U.P. And 2 Others
Facts –
- The Petitioner, M/s Yash Kothari Public Charitable Trust, is constructing a charitable hospital and certain exemption was claimed by the assessee which was not granted. Meantime the Petitioner filed an online appeal against the original order which was not accepted and the web-portal displayed error. The assessee also preferred an appeal online against the summary order.
- The assessee, thereafter, moved a letter before the authority making a complaint that the portal was not accepting the appeal against the order passed by the department. A rectification order under Section 161 was passed by the authorities on 19.04.2022, pursuant to which the recovery proceeding was initiated against the assessee on 21.04.2022. The Additional Commissioner, had required the assessee to submit the acknowledgement of appeal filed online.
Issue –
- Whether the authorities can deny to entertain the appeal filed offline on technical grounds?
Order –
- The Hon’ble High Court held that the Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. Further Rule 108 which is the procedure aid down for filing of an appeal clearly envisages situation where the appeal has to be filed electronically i.e. online.
- It was held that no other method has been notified by the Commissioner for filing appeal other than through electronic mode. Once no such notification has been issued, it would be presumed that other mode of filing the appeal would be offline. Thus the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
- Hence the appeal is allowed and directed to consider the appeal of the assessee filed offline strictly in accordance with law.
Download Case Law
