Dear Client,
you can now appeal with the certified copies and file a petition against the orders of AO stating the appropriate reasons.
Sorry, this lawyer can't accept your request, but you can request consultation with another lawyer
DRC 07 order issued - help required for appeal
Sir, Order has been issued in form GST DRC 07 in september, 2021, Filed for Appeal in december 2021, Place of Jurisdiction - Vijaywada, Andhrapradesh The mistake from our side was we didnt send certified copies as a reason the appeal was rejected in last week of may. meanwhile in 1st week of may the assessing officer has sent another SCN imposing 100% penalty for not paying tax as per original order. At first we thought that scn imposing 100% penalty will be not valid as our case is in appeal but after receiving rejction order of appeal we are not sure on how to proceed Please help in answering below questions 1.Can we send certified copies now, will they accept appeal 2.What is available option for assessing officer now 3.What is the best solution to fight against Intrest and Penalty amount in order so that we can pay only tax amount
Asked 3 years ago in Taxation
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9 Answers
The Bombay HC held that non-filing of the certified copy of a judgement cannot be a barrier to accepting papers and registering appeals by the high court administration.
2)Orissa HC , after considering that the delay in enclosing a certified copy cannot come in the way of appeal being considered on merits has held that there was substantial compliance since a downloaded copy of the order was filed with the appeal. The Court has observed that interests of justice ought not be constrained by a hyper technical view of not filing a certified copy on time. The Court has restored the appeal and even fixed specific dates for listing before the Appellate Authority and for passing of orders on merits.
3) file writ petition in HC against dismissal of appeal for failure to furnish certified copy
4) seek stay of order passed in September 2021
Yes you can
He will take action as per due course of law
Need to dispose thr appeal on merits or arrive at a settlement
DRC-07 is the summary of all orders. Every order which ultimately ends up in demand creation, liability is created through DRC-07. By submitting DRC-07 to GSTN, liability against the tax payer will be created in part B {other than return related liability} of the Liability Ledger.
You can appeal against this order u/s 107 of the Act, within three months from the date on which the said decision or order is communicated you.
Penalty in case of fraud or willful-misstatement under Section 74 is 100% of the tax amount (equivalent to tax)
1. If the appeal has been dismissed for not attaching the relevant documents, you may have to prefer an appeal against the said appellate authority by show causing the reasons for not attaching the relevant documents in the earlier appeal, if the authority is convinced, then you may get some reprieve.
2. The proper officer may, on an authorization by the competent authority, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid.
3. Payment of tax and other amount in installments (Section 80)
To be granted by Commissioner (In FORM GST DRC21) , on an application filed by a taxable person(FORM
GST DRC- 20).
Reasons to be recorded in writing.
Can extend the time for payment or allow payment of any amount due in monthly installments not exceeding twenty four (interest to be paid).
On default in payment of any one installment on its due date, the whole outstanding balance payable on
such date shall become due.
You may discuss with your advocate and proceed as suggested.
An application for recall of the order should be filed. What does the order say? The contents of the order are important.
Once the order is recalled, an interim stay should be taken on the order imposing penalty.
Respected Sir, In connection with the above question please clear the following doubts 1. Whats the approximate time taken by the court to accept once the writ petition is filed and give decision in our favour to accept the appeal. 2. Whats the approximate cost (lawyer fees and other formalities) i need to bear for this
Asked 3 years ago
It depends upon pendency of cases in HC
2) legal fees vary depending upon lawyer engaged by you
1. On filing writ petition,if all the aspects are complied with properly to the satisfaction of the high court, it may list the matter for hearing on any date, on which the high court may issue notice to the opposite parties.
Once the reply is received from the opposite parties the court may dispose the matter on the same day also.
2. You can enquire about the lawyer fee and the court fee from the lawyer you may propose to engage for the purpose.
Writ petition doesn't have fixed time limit in law. The fees may vary from lawyer to lawyer and his standing in bar. Ranging from 50000 to 2 lakhs
Dear Client,
There is no time-frame provided under our Constitution within which a Writ Petition ought to be filed in the High Court from the arising of the cause of action. This becomes all the more important as the Limitation Act is not applicable to Petitions under Articles 32 and 226 of the Constitution. Accordingly, the Writ courts generally refuse to grant relief in cases where Writ Petitions are filed after long, unreasonable and inordinate delay. An important question therefore arises is that what is the reasonable time for filing a writ petition in the High Court from the date of arising of the cause of action or making a Representation.
Thank You.