2024 (2) TMI 897

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..... ate   For the Respondent : Mr. Vivek Prasad (GP-7) JUDGMENT The petitioner is before this Court challenging an order in appeal, which rejected the appeal for reason of delay of five days. 2. Section 107(4) of the B.G.S.T. Act clearly stipulates a period of three months time for an appeal to be filed and a further period of one month within which a delayed appeal has to be filed. Going b .....

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..... id 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 31st 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 subsection (1) of section 107 read with sub-section (4) of .....

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..... e with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute .....

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..... Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. [F. No. CBIC-20001/10/2023-GST] RAGHAVENDRA PAL SINGH, Director 4. The difficulty insofar as its application to the petitioner's case is the date on which the proper officer, being the Assessing Officer, having passed the order which was challenged in appeal, on 27.04.2023. The notificati .....

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..... tioner also can be allowed to comply with the conditions in Notification No. 53 of 2023 upon which the order passed in appeal would stand set aside and a fresh consideration will be made by the first Appellate Authority. It is made clear that the petitioner has to fulfill all the criteria as stated in the notification. 7. We allow the writ petition with the above directions.
Case laws, Decisi .....

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