2024 (3) TMI 787 - HC - GST

Extension of time to file appeal under sub-section (1) of Section 107 of the Central Goods and Services Act, 2017 till January 31, 2024 - it is submitted that this notification only deals with the orders passed under Sections 73 and 74 of the Act and does not take into account the orders passed under Sections 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. The GST council and 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:
The issues involved in the judgment are the extension of time to file appeal under sub-section (1) of Section 107 of the Central Goods and Services Act, 2017 and the exclusion of penalty provisions under Sections 129 and 130 of the Act in a notification issued by the Central Board of Indirect Taxes and Customs.

Extension of Time for Filing Appeal:
The petitioner's counsel highlighted that a notification (No.53/2023-Central Tax) extended the time to file appeal under Section 107 of the Act until January 31, 2024, but it only covered orders under Sections 73 and 74, excluding Sections 129 and 130. The petitioner argued that this selective inclusion was discriminatory and urged for the penalty provisions to be incorporated as well.

Court's Decision on Inclusion of Sections 129 and 130:
The Hon'ble Judge opined that the Court couldn't issue a mandamus to include Sections 129 and 130 in the notification. However, the Judge suggested that the Government should consider adding these sections to ensure the benefits provided for orders under Sections 73 and 74 are extended to Sections 129 and 130. The Judge directed the GST council and the Central Board of Indirect Taxes to address this matter promptly.

Adjournment and Further Directions:
The Judge adjourned the matter sine die, granting liberty to the petitioner's counsel to mention it when appropriate. The parties were instructed to exchange affidavits in the meantime, and the petitioner's counsel was directed to inform the office of the learned A.S.G.I. about the order.