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TMI Blog2024 (2) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... by installments and decide the same by passing a reasoned order and thereafter decide as to whether the rectified demand dated 6th July, 2022 can be sustained by assigning reasons. This court is of the considered view that the appellate authority should be directed to decide the appeal on merits - the order of the appellate authority dated 21st June, 2023 is set aside - Petition disposed off. - HIRANMAY BHATTACHARYYA, J. For the Petitioners : Mr. Bikramaditya Ghosh, Mr. Anup Bhattacharya, Ms. Supriya Singh. For the State : Mr. Joyjit Choudhury, ld. Addl. AG, Mr. Subir Kumar saha, Ms. Rima Sarkar. 1. Affidavit of service filed in court today is taken on record. 2. The petitioners have challenged an order of the Senior Joint Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners. 7. The petitioners claim that initially a demand of interest of Rs. 22,90,977/- for the period 2018-19 was raised by the respondent authority and the petitioners being aggrieved by such demand applied for rectification and re-rectification of such order. 8. Pursuant to such application for rectification, a rectified order was passed on 6th July, 2022 with the rectified demand of interest for Rs. 18,50,254/-. 9. Being aggrieved by the rectified demand, petitioners preferred an appeal on March 27, 2023 which stood rejected by the order of the appellate authority dated June 21, 2023, which is impugned in this writ petition, on the ground that the appeal was not preferred within the specified time frame as well as the extended time limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification and re-rectification, the respondent authorities passed a rectified order of demand and, therefore, this court sitting under Article 226 of the Constitution of India should not interfere with such demand raised by the authority. 16. Mr. Chowdhury submits that the petitioners preferred an appeal beyond the time limit stipulated under the statute and such appeal was not accompanied by any prayer for condonation of delay and, therefore, the appellate authority cannot be faulted for dismissing the appeal on the ground that it was time barred. 17. Heard the learned advocates for the parties and perused the materials placed. 18. The Notification No. 03/2019-Central Tax (Rate) New Delhi, 29th March, 2019 issued by the Government of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this court that the same was only tentative observations which was subject to the final decision of the Commissioner. 26. It is not in dispute that no final decision with regard to the prayer of the petitioners for grant of installments for ITC reversal was communicated. 27. When the taxable person applied for installments, it was open to the commissioner to take a final decision on the same either by allowing or by rejecting such prayer but such authority could not have kept such issue pending which ultimately resulted in prejudice being suffered by the petitioners due to the inaction on the part of the respondents. 28. Mr. Ghosh, learned advocate appearing for the petitioners is right in contending that such delay caused prejudice to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gning reasons. 33. In view of the peculiar facts of this case as narrated hereinbefore, this court is of the considered view that the appellate authority should be directed to decide the appeal on merits. 34. For the reasons as aforesaid, the order of the appellate authority dated 21st June, 2023 is set aside. 35. The appellate authority is directed to hear out the appeal on merits and in accordance with law. The appellate authority shall first decide as to whether the petitioners were entitled to ITC reversal by way of installments as claimed by him vide letter dated 17th November, 2022 and thereafter decide as to whether the rectified demand dated 6th July, 2022 can be sustained by passing a reasoned order. 36. Needless to mention that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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