9911796707
TMI Blog2024 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... me was also not accompanied with the proper pre deposit for maintaining the appeal. The appeal was defective and was accordingly rejected without entering into the merits. Admittedly, therefore, the appeal filed by the petitioner no.1 on this occasion as well was out of time - there is no lack of bona fide on the part of the petitioners in preferring the appeal. The appeal filed on 6th October, 2023, which was rejected on 31st January, 2024, apart from being belatedly filed was defective as the amount required for pre deposit was not made. Following the same within five days, the subsequent appeal along with the required deposit was filed on 5th February, 2024. The appeal filed on 6th October, 2024 was a defective appeal. There has been no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the required pre deposit for maintaining an appeal, the appeal stood dismissed. 3. It is in the facts as noted hereinabove and since there was no decision on merits, the petitioner no.1 had once again, by making payment of the 10 per cent of the amount of tax in dispute as is required for maintaining an appeal under Section 107 of the said Act, filed another appeal on 5th February, 2024. Factum of filing of such appeal would corroborate from the Form GST APL 01 appearing at page 57 of the writ petition. Such appeal was also dismissed by the appellate authority by its order dated 28th May, 2024 on the ground of delay. From the order impugned it would transpire that although, the petitioner no.1 was issued a show cause notice as to why the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the learned advocates appearing for the respective parties and considered the materials on record. 7. Admittedly, in this case a determination has been made by the proper officer under Section 73 of the said Act. The petitioners claim to be aggrieved by the same. Initially, the petitioner no.1 had preferred an appeal by depositing 1 per cent of the amount of tax in dispute. Admittedly, such appeal was filed beyond the time prescribed for preferring the appeal and the same was also not accompanied with the proper pre deposit for maintaining the appeal. The appeal was defective and was accordingly rejected without entering into the merits. Subsequently, the petitioner no.1 once again had preferred another appeal from self same order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing opportunity of hearing to the petitioners. As a sequel thereto, the orders passed by the appellate authority dated 31st January, 2024 and 28th May, 2024 are set aside. 10. It is made clear that this Court has not gone into the merits of the case and it shall be open to the parties to raise all issues before the appellate authority except the issue of maintainability of the appeal and the point of limitation. 11. The appellate authority shall decide the matter being uninfluenced by any of the observations of this Court. 12. Since, I have not called for any affidavits, the allegations made in the writ petition are deemed not to have been admitted by the respondents. 13. With the above observations and directions, the writ petition being W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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