Calcutta HC Lifts Attachment Order as Assessee Failed to File GST Appeal Due to Illness

The Goods and Service Tax Department who passed the attachment order has been quashed by the Calcutta High Court. It was discovered that the taxpayer is unable to file the GST appeal due to illness. The appellate authority is asked to hear out and dispose of the plea on merits, within 8 weeks from the date of communication of the order.

The applicant Shishir Kumar Roy contested the order rejecting the plea under section 107 of the CGST/WBGST Act, 2017, the present writ petition has been filed. The order passed u/s 74 of the said Act on 1st February 2023 for the tax duration from April 2018 to March 2019 the mentioned plea was filed. Likewise with the appeal filing the applicant has made the payment of pre-deposit as is needed to maintain the plea. This plea was restricted by limitation.

In the case of the applicant who does not have any GST law knowledge. The applicant matter that he was not well in the pertinent duration and is dependent on his accountant. As per him no negligence on his part in proceeding with the case, but the accountant has not guided the applicant, so the plea can not get filed within the said time.

The applicant’s opinion is not enough, but for the ends of justice, the late appeal filing is condoned as per the payment costs of Rs 5000 to be paid via the applicant with the GST authorities within a week from the date.

The late plea filing is condoned and the plea is restored to the original file and number. The order has been set aside by the court which the appellate authority passed. The appellate authority has asked to hear out and dispose of the plea on the grounds of the merits, preferably within 8 weeks from the order start date.

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A single bench of Justice Raja Basu Chowdhury regarded that the order of attachment of the applicant’s bank account vide notice on 16th February 2024, issued in Form GST DRC-13 addressed to the applicant’s banker, Bank of Baroda cannot be upheld, it is quashed.