9911796707
TMI Blog2023 (1) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... stage and in between the COVID-19 pandemic had intervened, taking sympathetic view, this Court finds that the Assessee cannot be left remediless and the Appellate Authority should have entertained the appeal and decided the same on merits. The business cannot be hampered and suffered on mere technicalities of law and the Appellate Authority should have considered the appeal on merits. The order passed by first Appellate Authority dated 04.09.2021 is unsustainable in the eyes of law and the same is hereby set aside. The matter is remitted back to the first Appellate Authority to reconsider the appeal of the Assessee-petitioner on merits and decide the same strictly in accordance with law without going into the question of limitation, pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion for filing of revocation application under Section 30 of Central Goods and Services Tax Act, 2017 (hereinafter called as Act of 2017 . He further contended that the Assessee had an option of either of filing revocation application or statutory appeal under Section 107 of the Act of 2017. According to him, the Government had issued a notification on 25.06.2020 extending the period for filing of revocation application till 30th September, 2020. He then contended that the Assessee, instead of filing a revocation application, had preferred an appeal and the notification extending the period of filing of revocation application should be read as an extension of time for filing appeal also. He has relied upon decision of coordinate Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d time. 10. I have heard the respective submissions advanced by counsels and perused the material on record. 11. Without entering into the merits of the case, this Court finds that as the GST regime was introduced PAN India in the year 2017, there was some teething problem in its implementation. The Government was inviting suggestion and making improvement in the functioning of the provisions of the said Act. 12. Looking to the fact that the appeal has been filed by the Assessee-petitioner at a delayed stage and in between the COVID-19 pandemic had intervened, taking sympathetic view, this Court finds that the Assessee cannot be left remediless and the Appellate Authority should have entertained the appeal and decided the same on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
