9911796707
TMI Blog2020 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P. Goods and Services Tax Act, 2017. The submission is that the authority has exceeded its jurisdiction, inasmuch as, tax liability cannot be determined in proceedings taken under Section 129 of the G.S.T. Act. He further submits that a show-cause notice for fixation of tax liability was issued to the petitioner on 04.06.2020. The petitioner refuting the contents of the notice and also his liability contemplated under the aforesaid notice, submitted a reply on 19.06.2020. It is contended that the aforesaid reply has not been considered while passing the impugned order of determination of liability. Lastly, the contention is that the penalty can only be imposed, in the facts of this case, under Section 122 of the G.S.T. Act and no suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties." A perusal thereof reveals that the legislature has implied words wide enough which include all the objections which had been made at the bar. In such view of matter, the writ petition is dismissed on the ground of alternative remedy. However, it is open for the petitioner to raise all the objections before the appellate authority. In case, the demand is being pressed by the revenue with the essence of urgency, the appellant may make an application before the appellate authority. We have no doubt that the appellate authority shall decide such application expeditiously in accordance with law. Learned counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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