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2024 (2) TMI 352 - HC - GSTValidity of provisions of Section 107(4) of the CGST/RGST Act, 2017 as well as notification dated 02.11.2023 issued under Section 148 of the Act - Restriction of right of the appellate authority to condone the delay in filing appeal by one month only - HELD THAT - List the petition on 21.02.2024. In the meanwhile and till the next date, in case the petitioner deposits 12.5% of the amount of tax in dispute within a period of one week, the recovery of/action qua rest of the amount pursuant to the demand dated 21.07.2023 (Annex-2) shall remain stayed.
Issues involved: Challenge to validity of provisions of Section 107(4) of the CGST/RGST Act, 2017 and notification dated 02.11.2023 issued under Section 148 of the Act.
The petitioner challenged the validity of Section 107(4) of the Act, contending that it restricts the appellate authority's right to condone appeal filing delay by only one month. Additionally, the petitioner raised concerns about the notification dated 02.11.2023, arguing that the specified date lacked rationale as it led to appeals being time-barred even for cases where orders were issued after 31.03.2023. The petitioner expressed willingness to deposit 12.5% of the disputed tax amount as per the notification dated 02.11.2023. The respondents' counsel requested time to provide instructions and file a reply in the matter. The court granted the respondents' request for additional time and scheduled the petition for listing on 21.02.2024. Meanwhile, if the petitioner deposits 12.5% of the tax in dispute within a week, the recovery or action regarding the remaining amount from the demand dated 21.07.2023 will be stayed. For the remaining amount, the petitioner must provide solvent security to the satisfaction of the Assistant Commissioner, State Tax, Circle-D, Ward-2, Jodhpur Zone-I. An interim order was issued in the presence of the respondents' counsel, who were informed that they could apply to vacate the interim order after submitting a response to the writ petition.
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