9911796707
TMI Blog2024 (1) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ) No. 225/2023 relates to tax period April, 2019 to March, 2020 and (iii) WP(C) No. 253/2023 relates to tax period April 2021 to March, 2022. In all the three writ petitions, the show cause notices were issued under Section 73(1) of the Tripura State Goods & Services Tax Act, 2017 [Act of 2017, for short] including the summary of the show cause notice in Form GST DRC-01 on 11.10.2022. The adjudication order in all these three writ petitions and the summary of the order in Form GST DRC-07 are also of the same date. 2. Writ petitioner did not invoke the appellate remedy under Section 107(1) of the Act of 2017 within the time stipulated under Section 107(4) of the Act of 2017. He straightaway approached this Court, but after expiry of the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such taxable persons whose appeal was rejected solely on the grounds that it was not filed within the time period specified in Section 107 of the Act. The notification dated 04.11.2023 is extracted in extenso hereunder : "1-11(91)TAX/GST/2023(Part-III) Dated, Agartala the 4th November, 2023 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act), the State 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 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under sub-section (1) of Section 107 of the said Act. 5. No appeal under this notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Tripura State Goods and Service Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this notification. By Order of the Governor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ICICI bank to the extent of the pre-deposit. 6. Having considered the submission of learned counsel for the parties, we are of the view that at this stage, this Court is not required to enter into the issues of fact or law raised by the writ petitioner, as the petitioner has the liberty to invoke the appellate remedy under Section 107(1) of the Act of 2017 by the cut-off date 31.01.2024 in terms of the notification dated 04.11.2023. It however appears that the bank accounts of the petitioner have been attached in recovery proceedings. Therefore, in order to allow the petitioner to effectively avail the remedy of appeal as provided under the notification dated 04.11.2023, it is directed that the Branch Manager, ICICI Bank, Bishalgarh Br ..... X X X X Extracts X X X X X X X X Extracts X X X X
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