Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

Comments

Print   |    |  Comment

PJ/Case Law/2013-14/1680

Delay of 240 days in filing the appeal condoned as order in appeal not received even after repeated reminders

Case:-Y.S. ENTERPRISES Versus COMMISSIONER OF C. EX., DELHI
 
Citation:- 2013 (292) ELT. 434 (Tri. - Del.)

Brief Facts:-This is case pertaining to condonation of delay application and the stay application. There was delay of 240 days in filing the Appeal before the Tribunal as the applicant did not receive the copy of order in appeal and the order in appeal was supplied only on 15.7.2009, that too after repeated reminders. Moreover, 50% of the duty demand and penalty was deposited at the first appellate stage and so it was requested to grant stay for the balance dues.  

Appellant’s Contention:-The Applicant submitted that adjudication order was passed on 13-10-2008 but the same was not received by the applicant and applicant vide letter dated 7-3-2009 written to the Commissioner of Central Excise (Appeals) that the order-in-appeal is not received by the assessee nor by his advocate and applicant seeks the status of the appeal. The Superintendent (Appeals) in reply to this letter dated 26.03.2009 informed the applicant that the order in appeal has already been dispatched through speed post on 13.10.2008. In reply to this letter, applicant again on 13.04.2009 asked for the copy of order-in-appeal. Thereafter, the applicant sent reminder and Superintendent (Appeals) vide letter 29.04.2009 supplied the photo copy of the postal receipt under which the order was dispatched. The applicant vide letter dated 13.05.2009 again asked for the copy of the order and therefore reminder was sent on 22.06.2009. Ultimately the copy of the order was supplied vide letter dated 15.07.2009 and thereafter the appeal has been filed on 12.09.2009. He submits that on receipt of copy of the order, the applicant filed the appeal within normal period of limitation and hence there is no delay. 
 
Respondent’s Contention:-The Respondent submitted that the order-in-appeal was dispatched on 13-10-2008 through speed post and that the same has not been received back. Hence, the presumption is that same has been received by the applicant and, therefore, there is a delay in filing the appeal which is not sufficiently explained.
 
Reasoning of Judgment:-After considering the We find that the show cause notice was issued on 16-1-2007 for per­sonal hearing for 29-9-2008 and the applicants were represented by the advocate. Order-in-appeal was passed on 13-10-2008. Thereafter vide letter dated 7-3-2009 the applicant asked for the status of the appeal. It was informed that the appeal has already been decided and order has already been dispatched. Then the appli­cant repeatedly asked for copy of the order and same was supplied only by letter dated 15-7-2009. From the order-in-appeal we find that copy of the order was not marked to the Advocate who appeared at the time of personal hearing. In these circumstances, we find that applicant has explained the delay. In these circum­stances, we find merit in the contentions of the applicant. The delay, if any, is condoned. Application for COD is allowed. He also added that the Applicant filed the application for waiver of duty and penalty. The applicant had already deposited 50% of the duty at the time of hearing before the Commissioner (Appeals). Keeping in view the facts and circumstances of the case, the amount already deposited is sufficient for hearing of appeal. The pre- deposit of the remaining amount of duty and penalty is waived and recovery thereof stayed during the pendency of the appeal. Stay Application is allowed.
 
Decision:-Applications allowed.
 
Comment:- The crux of this case is that even huge delay in filing appeal may be condoned if there is genuine reason for not filing the appeal on time.
 
 

Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com