2024 (7) TMI 261 - HC - GST

Maintainability of petition - time limitation - HELD THAT - Although the learned counsel for the petitioners would make submissions on the questions of law at this stage, the submissions of the petitioners on the questions of law cannot be entertained, save that the petitioners can be given liberty to work out their remedy before the Appellate Commissioner namely, the Deputy Appellate Commissioner under Section 107 of the GST Act subject to the petitioners depositing 25% of the disputed tax 10% being the mandatory requirement under Section 107 of the GST Act and 15% for approaching this Court for the remedy long after the limitation has expired . In fine, the respective petitioners shall deposit 25% of the disputed tax from the Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues Involved:
Challenged impugned orders for respective Assessment Years, failure to file appeal in time, opposition by Government Advocate, applicability of Supreme Court decisions on time-barred appeals, consideration of arguments by learned counsel, deposit of disputed tax for appeal before Appellate Commissioner, disposal of Writ Petitions.

Analysis:
The Writ Petitions were filed challenging impugned orders for different Assessment Years. The petitioners had replied to show cause notices but failed to file appeals within the specified timeframe. The Government Advocate and Senior Standing Counsel opposed the Writ Petitions, citing decisions of the Hon'ble Supreme Court on time-barred appeals. The Court considered arguments presented by both parties but decided that questions of law could not be entertained at that stage. The petitioners were granted liberty to seek remedy before the Appellate Commissioner by depositing 25% of the disputed tax within 30 days. This deposit was required under Section 107 of the GST Act, with 10% being mandatory and an additional 15% for approaching the Court after the limitation period had expired. The Court ordered that the appeals would be examined and decided on merits without considering the limitation issue. Finally, the Writ Petitions were disposed of with no costs, and connected Miscellaneous Petitions were closed.