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TMI Blog2023 (4) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... eded to issue show cause notice under Section 74(1) of the Act which option the first respondent did not exercise and the matter was left to linger. Thus, the preliminary proceedings could not have been initiated by the second respondent when proceeding initiated by the first respondent for the very same amount on the very same allegation was not taken to the logical end. When the statutory appeal was pending before the appellate authority, the first respondent had dropped the proceedings. It is very crucial to note that from the final report of the first respondent it is seen that the proceedings was closed by the first respondent only on 24.01.2023. Thus, for all purposes, it is deemed that the first proceedings initiated by the first res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... glance of the order passed by the appellate authority one gets impression that the order is perfectly legal and valid as the appeal was hopelessly time barred and the authority had no power to condone the delay in filing the appeal. However, on a closer scrutiny of the facts and circumstances of the case, it would lead to a different conclusion. The appellants were served with an intimation of the tax ascertained as being payable under Sections 73(5) and 74(5) of the Goods Services Tax Act dated 05.03.2021. In the said intimation which is in Form GST DRC-01A, the grounds and quantification were mentioned and the appellants were advised to pay the tax ascertained along with the amount of applicable interest and penalty under Section 74(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 74(1) of the Act which option the first respondent did not exercise and the matter was left to linger. Thus, the preliminary proceedings could not have been initiated by the second respondent when proceeding initiated by the first respondent for the very same amount on the very same allegation was not taken to the logical end. When the statutory appeal was pending before the appellate authority, the first respondent had dropped the proceedings. It is very crucial to note that from the final report of the first respondent it is seen that the proceedings was closed by the first respondent only on 24.01.2023. Thus, for all purposes, it is deemed that the first proceedings initiated by the first respondent pursuant to intimation date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants, should be re-credited and such prayer can be made before the appellate authority and it shall be considered by the appellate authority. Needles to state that the appellants and/or their authorized representative shall be afforded with an opportunity of personal hearing. 6. Consequently, the connected application also stands disposed of. MAT 90 of 2023 Order Date 26-04-2023 SSB PETRO PRODUCTS AND ORS. Vs. ASSISTANT COMMISSIONER STATE TAX, SHIBPUR CHARGE AND ORS. Mr. Himangshu Kumar Ray Mr. Nitish Bhandary For the Appellant 1. This matter has been listed under the caption To Be Mentioned . It is pointed that there are certain typographical errors in the order dated 21st April, 2023, namely, the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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