Facts of the Case

The petitioner, M/S Gupta Trading Company, filed a writ petition before the Allahabad High Court raising a narrow question of law: whether CBIC Notification No. 53/2023-Central Tax dated 2.11.2023 — which permits persons who could not file a GST appeal within the time prescribed under Section 107(1) read with Section 107(4) of the CGST Act, 2017 to file it in Form GST APL-01 on or before 31.1.2024, subject to certain conditions — was applicable to the petitioner.

Issues Involved

  1. Whether Notification No. 53/2023-Central Tax dated 2.11.2023 applies to the petitioner's case, allowing it to file a belated GST appeal.

Petitioner's Arguments

  • Sought a declaration that the benefit of Notification No. 53/2023-Central Tax was available to it, enabling it to file its appeal belatedly, since it had missed the original limitation period under Section 107.

Respondent's Arguments

  • The order does not record any specific contest by the State; the matter was disposed of on the plain wording of the Notification after hearing counsel for both parties.

Court Order/Findings

  • On a plain reading of the Notification, held that persons who could not file their GST appeal within the time specified in Section 107(1) read with Section 107(4) of the CGST Act, 2017 may file it in Form GST APL-01 on or before 31 January 2024, subject to the conditions specified in the Notification.
  • Disposed of the writ petition with liberty granted to the petitioner to avail the benefit of Notification No. 53/2023-Central Tax dated 2.11.2023.

Important Clarification

  • Notification No. 53/2023-Central Tax provides a one-time window (up to 31 January 2024) for filing belated GST appeals in Form GST APL-01, applicable to assessees who missed the ordinary limitation period under Section 107.
  • Availment of this window remains subject to fulfilling the specific conditions set out in the Notification itself, which the assessee must independently satisfy.

Sections Involved

  • Section 107 of the Central Goods and Services Tax Act, 2017 – prescribes the time limit and procedure for filing appeals against GST orders.
  • Notification No. 53/2023-Central Tax dated 2.11.2023 – grants a conditional extension for filing belated appeals in Form GST APL-01.

Decision – In Favour of

The order is in favour of the Assessee, though disposed of with liberty rather than a decision on merits — the Court did not adjudicate any substantive dispute but confirmed the Notification's applicability and granted liberty to avail it.

Related Case Laws

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Case Details

  • Court: Allahabad High Court
  • Case No.: Writ Tax No. 266 of 2023
  • CNR: 2023:AHC:234880
  • Coram: Hon'ble Shekhar B. Saraf, J.
  • Decision Date: 11.12.2023
  • Disposal Nature: Disposed of, with liberty to avail Notification No. 53/2023-Central Tax for filing a belated GST appeal

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