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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 ..... ing for respondent No.3. 2. The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:- "......pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction - (a) quashing the order of the 2nd Respondent in Appeal No.10/2020(T) GST, dated 30.7.2021 for the tax period October, 2018 and November, 2018 as illegal, arbitrary, unjustified and contrary to law and consequently direct the 2nd Respondent to admit the appeal and adjudicate the same on merits; (b) or in the alternative set-aside the order in original No.YL0101-01-2019-20, dated 15.11.2019 passed by the 1st Respondent as one without jurisdiction, contrary to the circular of the Central Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 108(1) of the Central Goods and Services Tax Rules, 2017 (for short, "CGST Rules"). An appeal came to be filed by the petitioner vide Appeal No.10/2020(T)GST which came to be rejected on 30.7.2021 on the ground that it was filed beyond the period of limitation. Challenging the same, the present writ petition came to be filed. 4. Sri P. Karthik Ramana, learned counsel for the petitioner, would submit that in terms of Rule 142(5) of CGST/SGST Rules, a summary of the order issued under Section 73 shall be uploaded electronically in Form GST DRC-07 specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. According to him, the summary of the order was uploaded by the adjudicating authority o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of Section 108 or Section 113 or Section 117 or Section 118 be final and binding on the parties." 7. Rule 108 of the CGST Rules reads as under:- "Rule 108. Appeal to the Appellate Authority - (1) An appeal to the Appellate Authority under sub-section (1) of Section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Division Bench Judgment of the Gujarat High Court, which has been placed before this Court. 9. Be that as it may, the Hon'ble Supreme Court, vide its order, dated 10.01.2022, in Miscellaneous Application No.21 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition (C) No.3 of 2020, extended the time period from 15.3.2020 to 28.2.2022 for the purpose of computing the period for filing the appeal. Since the order of respondent No.1, dated 15.11.2019, was sent by e-mail to the petitioner on 25.11.2019, which was admitted by respondent No.1 in Letter O.C.No.148 of 2021, dated 02.03.2021, three months' time would expire on 24.2.2020 and another one month from there would be on 24.3.2020. 10. Having regard to the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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