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TMI Blog2023 (10) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... se in filing such an appeal. This is observed in light of the recommendations of the 52nd GST council which so as to facilitate measures of trade has opined that the time period for filing appeals under Section 107 will be allowed in case such appeals are filed against orders which have been passed on or before 31.03.2023 up to 31.01.2024. As far as the counsel s submissions that the appellate authority will not be in a position to undertake exercise of remedy in light of sub-section 11 of section 107 of the Act, while filing an application for condonation of delay, the applicant petitioner can suggest in what manner there has been a violation of principles of natural justice in light of the fact that while issuing notice on 03.12.2021, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he name and style of M/s. M Group . It is the case of the petitioner that it is engaged in the supply of manpower services for installation of fiber optics etc. On 17.07.2021, the petitioner received a notice in Form ASMT-10 under section 61 of the Act for financial year 2018-19. It was the case of the department while issuing notice that the petitioner ought to have provided reasons for discrepancy in the input tax credit. The petitioner responded vide letter dated 17.09.2021 providing an explanation with documentary evidences in respect of input tax credit claimed in GSTR-3B. 4.1 Thereafter, on 03.12.2021, a show-cause notice under Section 73 of the Act for DRC-01 was issued to the petitioner inter alia stating that the petitioner had cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice by giving an opportunity of hearing. 5.1 Mr. Poddar would rely on the decision of the Division Bench of this court in Special Civil Application No. 11332 of 2022 . He would rely on para 13 of the decision to indicate that the court recording the submission had suggested that if there was a violation of principles of natural justice, the order of the assessing authority ought to be set aside only on this ground providing a fresh opportunity of hearing. 6. Mr. Pranav Trivedi, learned AGP appearing for the respondents would rely on a decision of the larger bench of this court in the case of Panoli Intermediate (India) Ltd. vs. Union of India where the larger bench of this court while framing questions on the maintainability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order relied upon by Mr. Poddar in Special Civil Application No. 11332 of 2022 indicates that in case there is violation of principles of natural justice and an order is passed without an opportunity of hearing, proceedings need to be remanded, also, drawing attention of the court to the provisions of sub-section 11 of Section 107 of the Act, the submission of learned advocate for the petitioner would be that ultimately the appellate authority would not be in a position to remand the proceedings to the competent authority and therefore to undertake an exercise of appeal would be futile is also something that this court is unable to accept. 8.2 Admittedly, even if it is the contention of the petitioner that there was a violation of principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty scheme through a special procedure under section 148 of CGST Act, 2017 for taxable persons, who could not file an appeal under section 107 of the said Act, against the demand order under section 73 or 74 of CGST Act, 2017 passed on or before the 31st day of March, 2023, or whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in sub-section (1) of section 107. In all such cases, filing of appeal by the taxpayers will be allowed against such orders upto 31st January 2024, subject to the condition of payment of an amount of pre- deposit of 12.5% of the tax under dispute, out of which at least 20% (i.e. 2.5% of the tax under dispute) should be debited from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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