9911796707
TMI Blog2023 (10) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the petitioner is a proprietorship firm registered under both the U.P. Goods and Service Tax Act (hereinafter called as "UPGST Act") and Central Goods and Service Tax Act (hereinafter called as "CGST Act"). The dispute is for the period June, 2019, Financial Year 2019-20. The petitioner is in the business of trading of MS Angle and steel items. Notice under Section 74(1) of the Act was issued on 17.02.2022 to which no reply was given by petitioner-firm. The Taxing Authority, on 22.03.2022, passed an order under Section 74(9) of the Act imposing penalty along with interest. Aggrieved by the aforesaid order, an appeal was filed before the appellate forum which was dismissed on 11.08.2023 on the ground of delay, hence this w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any valid ground for condoning the delay in filing the appeal. Reliance has been placed upon decision of Kerala High Court in case of Penuel Nexus Pvt. Ltd. vs. The Additional Commissioner Headquarters (Appeals), Ernakulam 2023 Supreme (Kerla) 353. Relevant para 10 of the judgment is extracted hereas under : "The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite, that the Limitation Act will apply only if it is extended to the special statute. It is also rudimentary that the provisions of a fiscal statute have to be strictly construed and interpreted." 7. Reliance has also been pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nguishable in the present set of case, as in both the cases the notice was replied by the assessee but opportunity of personal hearing was not accorded and thus the Court proceeded to quash the order and remanded back the matter for deciding afresh. In the instant case, no reply was given by the assessee, thus, provisions of Section 75(4) would not be attracted as neither any request was made for granting opportunity of hearing nor any explanation was furnished to the contents of notice. The argument raised by the assessee's counsel cannot be accepted as the assessee having knowledge of the notice did not appear before the authorities and now, at this stage, seek quashing of the show cause notice as well as order passed by the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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