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TMI Blog2023 (10) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... om the person chargeable with tax or penalty or whether adverse decision is contemplated against such person. It is not in dispute that a show cause notice was issued to the petitioner-assessee on 17.02.2022. The notice remained unattended and was not replied. The Taxing Authorities proceeded with the matter and passed order under Section 74(9) on 22.03.2022. The decision relied upon by the assessee in case of M/s Mohan Agencies [ 2023 (2) TMI 933 - ALLAHABAD HIGH COURT] and M/S VISWKARMA FURNITURE VERSUS ADDITIONAL COMMISSIONER GRADE 2 AND ANOTHER [ 2023 (4) TMI 1262 - ALLAHABAD HIGH COURT] are distinguishable in the present set of case, as in both the cases the notice was replied by the assessee but opportunity of personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditya Pandey For the Respondent : C.S.C. ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri R.S.Pandey, learned Standing Counsel for the State. 2. This writ petition has been filed assailing the notice dated 17.02.2022 issued by respondent No.2 and the order passed on 22.03.2022 as well as the order passed on 11.08.2023 dismissing the appeal filed by the petitioner as being time barred. 3. Brief facts of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CGST Act, 2017 till 31st January, 2023 in case where order under Section 74 has been passed on or before 31st March, 2023. 6. Learned Standing Counsel while opposing the writ petition submitted that CGST Act is a special statute and Section 107 provides an inbuilt mechanism and it impliedly excludes the application of Limitation Act. According to him, once the appeal has been filed beyond the statutory period of limitation, the delay cannot be condoned. Moreover, the grounds of appeal does not disclose 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 Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e where a request is received in writing from the person chargeable with tax or penalty or whether adverse decision is contemplated against such person. It is not in dispute that a show cause notice was issued to the petitioner-assessee on 17.02.2022. The notice remained unattended and was not replied. The Taxing Authorities proceeded with the matter and passed order under Section 74(9) on 22.03.2022. 11. The decision relied upon by the assessee in case of M/s Mohan Agencies (supra) and M/s Viswkarma Furniture (supra) are distinguishable 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 remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. 14. In view of the above, the order of the Appellate Authority needs no interference by this Court. However, as the GST Council has extended the period of limitation for filing appeal against the order passed under Section 74 of the Act till 31st January, 2024 under the amnesty scheme, this Court remands back the matter to the Appellate Authority to examine the question of limitation in the light of the provisions contained in 52nd Meeting of the GST Council held on 7th October, 2023 and pass appropriate order on the appeal of the petitioner -assessee. 15. Considering the facts and circumstances of the case, this Court finds that no interference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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