2024 (9) TMI 675 - HC - GST

Prayer for leave to amend/rectify the GST returns for the period April 2018 to March 2019 either through Online or manual mode - HELD THAT - The petitioner at the first instance ought to approach the appellate authority since an efficacious alternative remedy in the form of an appeal under Section 107 of West Bengal Goods and Services Tax Act 2017 is available. The contention of the petitioner that the appellate authority does not permit filing of an appeal beyond the prescribed period of limitation also cannot be accepted inasmuch as the judgment delivered by the Hon ble Division Bench of this Court in the case of S. K. Chakraborty Sons v. Union of India 2023 (12) TMI 290 - CALCUTTA HIGH COURT has held that the appellate authority is competent to admit an appeal by condoning the delay beyond one month from the prescribed period as provided for under Section 107(4) of the said Act. Thus no relief can be afforded to the petitioner in the present writ petition - appeal disposed off.

Summary

The High Court of Calcutta dismissed the writ petition seeking leave to amend GST returns for April 2018 to March 2019. The petitioner was directed to approach the appellate authority for remedy under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The court noted that the appellate authority can condone the delay in filing an appeal. The petitioner was given two weeks to file an appeal with an application for condonation of delay. If online filing is not possible, manual filing is allowed.