2023 (12) TMI 1195 - HC - GST

Levy of penalty and interest without any jurisdiction - extension of time limit - HELD THAT - The time limit fixed by the learned Judge for filing appeal with required pre-deposit, is extended by further period of eight weeks, which will take effect from today. Accordingly, the appellant shall file an appeal before the first respondent along with pre-deposit of 10% of Rs. 14,88,370/-, as directed by the learned Judge in the impugned order passed in the writ petition, within the time extended today. On filing of such appeal, the first respondent shall consider the same, without raising any issue relating to limitation, if any and pass appropriate order, on merits and in accordance with law, after affording an opportunity of hearing to the appellant, as expeditiously as possible. Appeal disposed off.

Summary

Issues involved: Appeal against order passed in writ petition challenging imposition of penalty and interest under CGST, SGST, and IGST Acts without jurisdiction.

Issue 1: Challenge to order imposing penalty and interest

The appellant challenged Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023, alleging that the first respondent acted arbitrarily without considering their submissions during a virtual hearing. The order imposed penalty and interest under CGST, SGST, and IGST Acts without jurisdiction. The learned Judge in W.P.No. 27678 of 2023 disposed of the writ petition by granting the petitioner liberty to challenge the impugned order within thirty days and to deposit 10% of Rs. 14,88,370/- towards pre-deposit along with the proposed appeal.

Issue 2: Extension of time limit for filing appeal

During the appeal hearing, the appellant's counsel requested an extension of the time limit granted by the learned Judge to file an appeal before the first respondent and to make the required pre-deposit. The court granted an extension of eight weeks from the current date for filing the appeal along with the pre-deposit. The first respondent was directed to consider the appeal without raising any limitation issues and to pass an appropriate order on merits and in accordance with the law after providing an opportunity of hearing to the appellant expeditiously.

Conclusion:

The High Court extended the time limit for filing the appeal and making the pre-deposit, directing the appellant to comply with the learned Judge's order within the extended period. The court disposed of the writ appeal with the given directions, without imposing any costs. Connected miscellaneous petitions were closed, and the Registry was instructed to return the original copy of the impugned order to the appellant after substituting it with a copy.