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2024 (3) TMI 437 - HC - GSTCondonation of delay in filing petition - whether the Petitioner has approached this Court only to evade the pre-deposit? - HELD THAT - The Petitioner was served with a notice dated 16.08.2023 specifically granting 7 days time to file a reply and show cause on the point of delay. The Petitioner was also given an opportunity of hearing in person on 21.08.2023 at 11.00 a.m. and submit all documents alongwith evidences as may be desired. The Petitioner was put to notice that if it fails to avail of these opportunities of hearing, the Department would proceed to pass an order. As the Petitioner did not participate in the hearing and did not appear in person and did not submit reply, the impugned order dated 29.08.2023 was passed. Since the Petitioner has preferred this Petition within limitation, though it has not approached the appellate authority which the Commissioner (GST-Appeal), it is found that it is an incorrect submissions of the Petitioner that it was not granted any opportunity of hearing. In this circumstance, the issue to the extent of violation of the principles of natural justice, is not in the picture. This Petition is disposed off as withdrawn - Since the Petitioner has approached this Court within limitation, the Petitioner relegated to the Commissioner (GST Appeals) on the condition that the Petitioner would file the appeal within seven days from today.
Issues involved: Challenge to impugned order dated 29.08.2023 under Section 107 of the Central Goods and Services Tax Act, 2017; Allegation of evasion of pre-deposit by the Petitioner; Violation of principles of natural justice in the proceedings.
Summary: Challenge to Impugned Order: The Petition was filed within the statutory limitation period of 90 days under Section 107 of the CGST Act, 2017, with the possibility of condoning the delay for a further 30 days. The Court found the Petition to be within limitation as it was filed on 22.12.2023 through E-filing. Allegation of Evasion of Pre-Deposit: The GST department alleged that the Petitioner approached the Court to avoid making a pre-deposit, referencing a previous order by the Supreme Court. However, the Court did not find this allegation to be substantiated. Violation of Principles of Natural Justice: The Petitioner was served with a notice granting time to reply and show cause on the delay, with an opportunity for a hearing and submission of documents. As the Petitioner did not participate in the hearing or submit a reply, the impugned order was passed. The Court noted that the Petitioner's claim of not being granted a hearing opportunity was incorrect. Relegation to Appeal Forum: Based on the law laid down by the Supreme Court, the Court decided to relegate the Petitioner to the appellate authority, the Commissioner (GST Appeal). The Petitioner agreed to file an appeal within seven days, with a request for an expeditious decision. The Court disposed of the Petition as withdrawn, directing the Petitioner to file the appeal within the specified timeframe. Procedure Before Commissioner (GST Appeals): The Commissioner (GST Appeals) was instructed to follow the legal procedure for hearing, including notifying the Petitioner via Email. The Petitioner was directed not to claim lack of opportunity to read or access the Email notice. The Commissioner was required to pass a reasoned order within 30 days from the filing of the appeal, considering all the Petitioner's contentions.
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