𝐇𝐂𝐚𝐥𝐜𝐮𝐭𝐭𝐚 𝐇𝐂 𝐃𝐞𝐧𝐢𝐞𝐬 𝐑𝐞𝐥𝐢𝐞𝐟 𝐟𝐨𝐫 𝐆𝐒𝐓 𝐑𝐞𝐭𝐮𝐫𝐧 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭𝐬, 𝐀𝐝𝐯𝐨𝐜𝐚𝐭𝐞𝐬 𝐀𝐩𝐩𝐞𝐚𝐥 𝐑𝐨𝐮𝐭𝐞
𝐍𝐚𝐫𝐞𝐧𝐝𝐫𝐚 𝐊𝐮𝐦𝐚𝐫 𝐁𝐨𝐭𝐡𝐫𝐚 𝐕𝐬. 𝐓𝐡𝐞 𝐀𝐬𝐬𝐢𝐬𝐭𝐚𝐧𝐭 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫 𝐨𝐟 𝐒𝐭𝐚𝐭𝐞 𝐓𝐚𝐱
Citation: [TS-361-HC(CAL)-2024-GST]

Background:

Narendra Kumar Bothra filed a writ petition seeking permission to amend/rectify GST returns from April 2018 to March 2019, either online or manually. The petitioner claimed inability to file an appeal due to issues with generating Form GST APL-01 after the limitation period and cited difficulties in filing appeals beyond the prescribed time limit.

Court's Decision:

1. Alternative Remedy: The Calcutta High Court opined that the petitioner should first approach the appellate authority under Section 107 of the GST Act, considering it as an effective alternative remedy available.

2. Rejection of Claims: The court dismissed the petitioner's argument regarding the inability to file an appeal due to technical issues with Form GST APL-01 and cited precedents that limit the appellate authority's discretion on appeals filed beyond the limitation period.

3. Directions to Appellate Authority: The HC directed the appellate authority to entertain the appeal if filed by the assessee, along with an application for condonation of delay.