9911796707
TMI Blog2023 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... a delay of 114 days. Obviously, the appellate authority is not empowered to condone the delay beyond a period of three months as there is a statutory embargo in terms of Section 107(1) of the GST Act, 2017. Therefore, the appeal was rightly dismissed. In this situation, it has to be seen as to what remedy the assessee would be entitled to. It is noticed that the assessee had already paid tax at the rate of 12% on the ground that he is a government contractor, but the demand has been raised by computing the tax as 18% for the reason that the assessee did not produce any document before the assessing officer to establish that he was a registered government contractor - the assessee having paid tax at the rate of 12% at the time of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertaining the writ petition challenging an order passed by the appellate authority rejecting the appeal filed by the appellant as against the demand of tax on the ground of limitation. 2. At the request of the learned advocates on either side, the writ petition itself is taken up for hearing along with this appeal. 3. Certain facts are not in dispute. Show cause notice was issued on 22.09.2021 stating that there is short payment of tax and the assessee was directed to produce certain documents as evidence in support of his claim on the date mentioned in the show cause notice. The assessee did not reply to the show cause notice nor produced any documents. The excuse given by the assessee is not acceptable. On account of this, an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the appeal and the writ petition are disposed of by setting aside the orders passed by the appellate authority and remanding the matter back to the original authority, namely, the Assistant Commissioner, SGST, Siliguri Charge, Siliguri with a condition that the appellant shall pay a further sum of Rs.1 lakh and upon such payment, the said assessing officer shall consider the documents which the assessee may produce and examine as to whether the assessee was right in computing the tax at 12% and after considering all the documents and affording an opportunity of personal hearing of the assessee, the assessing officer is directed to pass fresh orders on merits and in accordance with law. If the assessee failed to comply with the above cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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