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2023 (10) TMI 1327 - HC - GSTCondonation of delay in filing appeal - validity of assessment order - failure to respond to SCN and appear for personal hearing - HELD THAT - The petitioner should have filed an appeal against the impugned Assessment order dated 08.08.2022 before the Appellate Commissioner under Section 107 of the GST Act, 2017 on or before 08.11.2022 or by 08.12.2022 with an application to condone the delay of 30 days. The learned counsel for the petitioner has attempted to make out a case on merits. The fact remains that the present writ petition has been filed only on 03.08.2023 long after the impugned order came to be passed on 08.08.2022 followed by issuance of a summary in GST DRC-07 dated 10.08.2022. As per the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited 2020 (5) TMI 149 - SUPREME COURT , this Court cannot entertain the writ petition under Article 226 of the Constitution of India after limitation for filing an appeal has expired. Therefore, this writ petition is liable to be dismissed. Petition dismissed.
Issues involved:
The issues involved in the judgment are the challenge to an Assessment order dated 08.08.2022 for the Assessment year 2019-2020, failure to respond to a Notice and Show Cause Notice, failure to appear for a personal hearing, and the delay in filing the writ petition. Assessment Order Challenge: The petitioner filed a writ petition against the impugned Assessment order dated 08.08.2022. The petitioner was issued with a Notice in DRC - 01A on 04.01.2021, followed by a Show Cause Notice dated 05.05.2021 in DRC - 01. Despite being asked to appear for a personal hearing on 13.12.2021, the petitioner failed to respond or appear. The order was passed on 08.08.2022, and the petitioner challenged the impugned order in the writ petition. Failure to File Appeal: The petitioner was required to file an appeal against the Assessment order before the Appellate Commissioner under Section 107 of the GST Act, 2017 by 08.11.2022 or with an application to condone the delay of 30 days by 08.12.2022. However, the writ petition was filed on 03.08.2023, long after the impugned order was passed on 08.08.2022. The counsel for the petitioner attempted to argue on merits, but the delay in filing the petition was noted. Legal Precedent and Dismissal: Referring to the decision of the Hon'ble Supreme Court in a specific case, it was stated that the Court cannot entertain a writ petition under Article 226 of the Constitution of India after the limitation for filing an appeal has expired. Consequently, the writ petition challenging the Assessment order was deemed liable to be dismissed. The writ petition was ultimately dismissed with no costs, and the connected writ miscellaneous petitions were closed.
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