2024 (1) TMI 1149 - HC - GST

Scope of the Notification No.53/2023 extending the time limit for filing an appeal u/s 107 - time to file appeal has been extended till January 31, 2024 - it is submitted that this notification only deals with the orders passed u/s 73 and 74 of the Act and does not take into account the orders passed u/s 129 and 130 of the Act - HELD THAT - This Court is not in a position to issue a writ of mandamus directing the Central Government to include Sections 129 and 130 of the Act in the said notification. However, the Government can very well consider adding these two Sections in the said notification, so that the benefit that has been provided for the orders passed under Sections 73 and 74 of the Act can be extended to Sections 129 and 130 of the Act. In the light of the above, the Central Board of Indirect Taxes, Ministry of Finance, is directed to look into this aspect of the matter at the earliest - The matter is adjourned sine die with liberty granted to the counsel appearing on behalf of the petitioner to mention the same at the appropriate time.

Summary

Issues involved:
The issues involved in this judgment are the extension of time to file appeal under the Central Goods and Services Act, 2017, and the exclusion of penalty provisions under Sections 129 and 130 of the Act from a specific notification.

Extension of Time for Appeal:
The petitioner argued that a notification issued by the Central Board of Indirect Taxes and Customs extended the time to file an appeal under Section 107 of the Act but only covered orders passed under Sections 73 and 74, excluding Sections 129 and 130. The petitioner contended that this was discriminatory and urged for inclusion of penalty provisions under Sections 129 and 130 in the notification.

Court's Decision on Inclusion of Sections 129 and 130:
The Court acknowledged the petitioner's argument but stated that it could not issue a writ of mandamus to direct the Central Government to include Sections 129 and 130 in the notification. However, the Court expressed the view that the Government should consider adding these sections to ensure that the benefit provided for orders under Sections 73 and 74 is also extended to Sections 129 and 130.

Direction to the Central Board of Indirect Taxes:
The Court directed the Central Board of Indirect Taxes, Ministry of Finance, to review the matter promptly and consider including Sections 129 and 130 in the notification. The Court adjourned the matter indefinitely, allowing the petitioner's counsel to mention it at the appropriate time.

Impleadment of Respondents:
The petitioner's counsel was instructed to include the Central Board of Indirect Taxes and Customs and G.S.T. Council as respondents during the day's proceedings. Additionally, a copy of the order was to be served to the counsel representing the Central Board of Indirect Taxes and Customs for necessary communication to the client.