9911796707
TMI Blog2023 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-2023 - WP ( C ) NO. 13181 OF 2023 - - - GST - Non-filing of statutory GSTR-3B returns for the months from May 2018 to January 2019 - non-discharge of GST liability - demand in respect of the IGST, CGST and SGST and Cess alongwith interest and penalty - no jurisdiction issue nor violation of principles of natural justice - HELD THAT:- This Court does not exercise appellate jurisdiction, but onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present writ petition under Article 226 of the Constitution of India has been filed questioning Ext.P4 order dated 24.3.2023 passed by the first respondent under the provisions of Section 73 of the Central Goods and Services Tax Act, 2017 ('CGST Act', for short) and Kerala State Goods and Services Tax Act, 2017 ('Kerala SGST Act', for short) read with Section 20 of the Integrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for Mahindra and Mahindra vehicles. It has branches at Tirur, Pulikkal, Ponnani, Perinthalmanna and Nilambur. 3. Intelligence gathered by the officers of CGST, Kozhikkode Commissionerate indicated that the petitioner had not filed statutory GSTR-3B returns for the months from May 2018 to January 2019 and had not discharged their GST liability. The petitioner was summoned by the Superintendent (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Section 73(9) read with Section 73(11) of the CGST Act and Kerala SGST Act and Section 20 of the IGST Act, respectively. Admittedly, Ext.P4 order passed by the first respondent is an appealable order under Section 107 of the CGST Act. Instead of filing appeal as above, the petitioner has approached this Court impugning the order in Ext.P4. 5. This Court does not exercise appellate jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nasmuch vide notification No.53/23 issued by the Central Board of Indirect Taxes, Ministry of Finance, Government of India, the limitation for filing the appeal has been extended up to 31.1.2024 for the assessment years 2017-18 and 2018-19. Interim order, if any, granted in the present case shall stand vacated. Pending interlocutory application , if any, in the writ petition stands dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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