9911796707
TMI Blog2022 (11) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such appellate authroity as may be prescribed within three months from the date on which the said decision or order is communicated to such person. This Court deems it appropriate to dispose of the Writ Petition, leaving it open to the petitioner to approach the appellant authority as per Section 107 of CGST Act, 2017, within a period of one week from the date of receipt of a copy of this order and if such an appeal is filed, the same be considered and appropriate orders be passed by the appellate authority strictly in accordance with rules, within a period of four (04) weeks thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petition, the following reasons are shown by the petitioner: 3. The Petitioner has entered into contract with the Government General Hospitals for supply of food to the in patients at the subsidized price fixed by the State Government and such supplies are classifiable as Restaurant Services taxable @ 5% under the GST Act. Accordingly, the Petitioner has been reporting the value of supplies through the monthly returns and discharging the tax liability since December, 2018. The Petitioner did not file monthly Returns in Form GSTR-3B for the months from May-2021 to January-2022 since it did not receive bills from the Government in time. The petitioner was allotted contract by the State Government for supply of diet to the COVID-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest at a later date. Further, until the prior months returns are filed, the filing of Returns for the subsequent period does not arise. It is also pertinent to extract paragraph 7 of the Affidavit: The Petitioner could borrow money in July, 2022 and could not get the returns filed by his Accountant for the tax periods from May, 2021 to January, 2022 by paying tax, interest and late fee of a sum of Rs.7,80,902/- Statement of tax paid for these months is filed as Ex.P-5. However, it could not file the returns for the months from February, 2022 onwards as it is informed that its certificate of registration was cancelled and due to such cancellation, the filing of Returns for the period subsequent to the effective date of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to such person. For the reasons mentioned in the supporting affidavit and taking into consideration the submissions made by the learned counsel for the petitioner, this Court deems it appropriate to dispose of the Writ Petition, leaving it open to the petitioner to approach the appellant authority as per Section 107 of CGST Act, 2017, within a period of one week from the date of receipt of a copy of this order and if such an appeal is filed, the same be considered and appropriate orders be passed by the appellate authority strictly in accordance with rules, within a period of four (04) weeks thereafter. The Writ Petition is disposed of accordingly. No order as to costs. As a sequel, pending miscellaneous petitions, if any, stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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