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TMI Blog2022 (5) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... eal could be filed. Therefore, the argument of the learned counsel for the petitioner that the time period for filing appeal would start only when the order is uploaded in GST portal cannot be brushed aside more so, in view of the Division Bench Judgment of the Gujarat High Court in GUJARAT STATE PETRONET LIMITED VERSUS UNION OF INDIA THROUGH SECRETARY [ 2020 (9) TMI 427 - GUJARAT HIGH COURT ], which has been placed before this Court. Thus, filing of appeal by the petitioner on 03.12.2020 is within the period of limitation - the matter is remanded back to respondent No.2 for adjudicating the dispute on merits in accordance with law. - WRIT PETITION No.1612 OF 2022 - - - Dated:- 21-3-2022 - HONOURABLE SRI JUSTICE C. PRAVEEN KUMAR A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on show that the petitioner is a Private Limited Company engaged in manufacture of jams, fruit jellies etc., and registered under the Central Goods and Services Tax Act, 2017 (for short, CGST Act and the Andhra Pradesh State Goods and Services Tax Act, 2017 (for short, the SGST Act ). On verification of the GSTR-3B monthly returns filed during the year 2018-19, respondent No.1 found that some of the GSTR 3B returns were filed beyond the due dates and thus, resulting in delayed payment of CGST/SGST/IGST. Hence, respondent No.1 demanded payment of interest and penalty of Rs.1,92,892/- and Rs.6,50,800/- respectively. For payment of the said amount, a show cause notice was issued to the petitioner on 25.4.2019. Subsequently, an assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other hand, Sri B.V.S.Chalapathi Rao, learned Senior Standing Counsel appearing for respondent Nos.1 and 2, opposed the same contending that the reason for rejection is not because of lack of material but on the ground of limitation and as such, the argument of the learned counsel for the petitioner that no appeal could be filed by the petitioner cannot be accepted. He, however, submits that in view of the orders passed by the Hon ble Supreme Court extending the period of limitation due to pandemic, the discretion is always left to the Court to pass appropriate orders. 6. Section 107 of the CGST Act reads as under:- 107. Appeals to Appellate Authority:- (1) Any person aggrieved by any decision or order passed under this Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten percent of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under Section 73 or Section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL 02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. 8. A perusal of above provisions would make it clear that the appeal is required to be filed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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