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TMI Blog2023 (6) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... et of facts and circumstances, the reason for delay prima facie, appears to be bona fide. Considering the submissions of the learned counsel for the petitioner, the impugned order passed by the Appellate Authority is set aside and the matter is remanded to the Appellate Authority (opposite party no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after giving notice and opportunity of hearing to all concerned. The present petition is partly allowed. - Hon'ble Syed Qamar Hasan Rizvi, J. For the Petitioner : Sachin Srivastava For the Respondent : C.S.C. ORDER HON'BLE SYED QAMAR HASAN RIZVI,J. 1. Heard Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total amount received by the petitioner's firm includes taxable amount and GST which has already been deposited through FORM GSTR-3B. 6. The case of the petitioner is that due to the outbreak of COVID-19 Pandemic in the year 2020-21, the office of Auditor/Staff of the petitioner's firm was not working in routine manner and on account of this reason, the petitioner could not receive the said notice nor did he reply to it. However, in pursuance of the aforesaid notice, the opposite party no.3 (Deputy Commissioner, Commercial Tax/GST, Khand-4, Gonda) under Section 74 (9) of the CGST/SGST Act passed an ex-parte order dated 14.07.2021 whereby set apart the tax already deposited by the petitioner through FORM GSTR-3B and demanded a fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner is that the inability on the part of the petitioner to prefer the aforesaid appeal within the prescribed period was due to some bona fide reasons, unavoidable circumstances and sufficient cause for delay. 9. It has further been argued that as per the provisions of Section 112 of the SGST Act, the petitioner has statutory remedy to challenge the impugned order dated 26.12.2022 before the Appellate Tribunal and under the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2009, the limitation to file an appeal has not been expired. 10. In support of his aforesaid contentions, learned counsel for the petitioner has relied upon the following judgments and orders: (i) Writ Tax No.822 of 2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after giving notice and opportunity of hearing to all concerned. It is however, provided that if in the event, such appeal is filed within a period of two weeks from today, the same shall be entertained and decided on merits and shall be dealt with perfectly in accordance with law. 15. The learned counsel for the petitioner undertakes that the petitioner shall not seek any adjournment before the aforesaid Appellate Authority except under the unavoidable circumstances. 16. This order has been passed in the peculiar set of facts of the present case. 17. Further, it is made clear that this order has been passed by the Court wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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