Order Date – 15 December 2023

Parties: M/s. Cholaa Tapes Vs The Deputy Commissioner of GST & Central Excise, The Additional Commissioner (Appeals), The Assistant Commissioner (ST) (FAC), and The Branch Manager, Canara Bank

Facts –

• The Petitioner, M/s. Cholaa Tapes, filed the appeal against the order dated 16.06.2022 on 04.11.2022 and the said appeal was dismissed on the ground that there was a delay of 158 days in filing the said appeal.
• It was contended by the petitioner that since the petitioner had already filed the appeal, they are not in a position to avail the Amnesty scheme.

Issue –

• Whether the petitioner can avail the Amnesty scheme on dismissal of appeal?

Order –

• The Single Bench of Hon’ble High Court observed that on perusal of the Notification No.53/2023-Central Tax dated 02.11.2023, it appears that even after the rejection of appeal on the aspect of delay, the petitioner can very well avail the Amnesty scheme.
• Thus, the court directed the petitioner to avail the Amnesty scheme in terms of Notification No.53/2023-Central Tax dated 02.11.2023. Thereafter, the 1st respondent is directed to consider the same in accordance with law.