9911796707
TMI Blog2023 (12) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 & 34722 of 2023 - - - GST - Rejection of appeal filed by the petitioner - time limitation - rejection on the ground that there was a delay of 158 days in filing the said appeal - HELD THAT:- On perusal of the N/N. 53/2023-Central Tax dated 02.11.2023, it appears that even after the rejection of appeal on the aspect of delay, the petitioner can very well avail the Amnesty scheme. In such view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, takes notice on behalf of the 3rd respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The case of the petitioner is that the impugned order dated 21.09.2023 has been passed by the 2nd respondent rejecting the appeal filed by the petitioner on the ground that there was a delay of 158 days in filing the said appeal. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022. However, the appeal was filed by the petitioner with a delay of 22 days on 04.11.2022 and the said appeal was dismissed vide impugned order dated 21.09.2023 by the 2nd respondent. Hence, the present writ petition. 6. On the other hand, the learned counsel for the respondent would submit that the appeal was not filed with the delay of 22 days, but it was filed with the delay of 158 days. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31 day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the materials available on record, particularly, the Notification No.53/2023-Central Tax dated 02.11.2023, produced by the respondent. 11. On perusal of the said notification, it appears that even after the rejection of appeal on the aspect of delay, the petitioner can very well avail the Amnesty scheme. In such view of the matter, this Court directs the petitioner to avail the Amnesty sche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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