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2023 (1) TMI 141 - HC - GSTMaintainability of appeal - condonation of period beyond the statutory time period under section 107 of the GST Act - mismatch between GSTR 3B and GSTR 2A - HELD THAT:- Considering the decision of the Hon’ble Apex Court rendered in the case of UNION OF INDIA VERSUS BHARTI AIRTEL LTD. & ORS. [2021 (11) TMI 109 - SUPREME COURT], where the Hon’ble Apex Court has held that Form GSTR-2A is only a facilitator for taking an informed decision while doing self-assessment and also bearing in mind the personal circumstances of the petitioner, this court is allowing this petition permitting him to go to the appellate authority, which shall without taking an objection with regard to the limitation, decide this matter on merits. Let an amount of pre-deposit i.e. Rs.2,02,245/- be deposited by the petitioner within a period of two weeks. Once that amount is deposited, he will be entitled to make a request for the release of his bank account, before the appellate authority immediately, which shall be decided within one week.
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