Any taxpayer could not be stopped by the taxing authorities from claiming his statutory right, as specified under this Act in the garb of technicality. A Single Bench of the Allahabad High Court, in a major exemption to the taxpayer, M/s Yash Kothari Public Charitable Trust, has ruled that offline filing of Goods and Services Tax (GST) petition will be allowed when no other method was reported via the commissioner.
The taxpayer was not able to furnish the petition online in the GST Portal, under Section 107 of the Central Goods and Services Tax Act, 2018 because of the error in the web portal.
As per the taxpayer, Rule 108 furnishes for the process and petition before the appellate authority would get filed in Form GST APL-01 including the related documents either electronically or might be reported by the commissioner. For the current case, there is no additional way specified by the commissioner for the appeal filing.
Taxpayers counsel Nishant Mishra has given that the department cannot oppose the assessee’s offline filing of an appeal whenever the Commissioner or the State Government have not released any notifications alerting the public to another method of submitting an appeal. He also said that the department could not oppose the assessee’s offline filing of an appeal after the Commissioner had not issued any notifications or the State Government had not published any notifications alerting citizens to the other method of submitting an appeal.
As per the respondent, GST revenue was provided that, the issue of error for technical during appeal filing was specified via the commissioner and the direction was provided to all the appellate authorities throughout the state to obtain the case solved via the IT cell and entertain the online appeal, laying on circular provided via the Commissioner, Commercial Tax, U.P. dated 11.08.2022.
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Seeing that, the appellate authority would be there to adjudicate the case where the same is beneath the provision of the act and does not stop any aggrieved individual from approaching the forum via furnishing the plea bounding his right. The tax heads could not restrict any taxpayer from claiming his legal right mentioned under this act in the hold of technicality, the Single Bench of Justice Rohit Ranjan Agarwal stated.
| Case Title | M/S Yash Kothari Public Charitable Trust VS State Of U.P. And 2 Others |
| Citation | WRIT TAX No. – 1027 of 2022 |
| Date | 16.01.2023 |
| Petitioner | Nishant Mishra |
| Respondent | C.S.C. |
| Allahabad High Court | Read Order |
