9911796707
TMI Blog2024 (9) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 107 (1) read with Section 107 (4) of the CGST Act - HELD THAT:- From perusal of writ petition, it is apparent that the petitioner has himself stated that the Order in Original was passed on 30.03.2023, but the same was communicated to the petitioner on 10.04.2023. Even counting 3 months period, as canvassed by learned counsel for the petitioner, therefrom it would expire by 09.07.2023 whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... APARESH KUMAR SINGH AND HON BLE MR. JUSTICE ARINDAM LODH For the Petitioner : Ms. Nitu Hawelia, Advocate For the Respondent : Mr. P. Datta, Advocate Mr. B. Majumder, Deputy SGI JUDGMENT ORDER (ORAL) I.A. 1/2024 Upon hearing learned counsel appearing for the parties and upon consideration of the explanation of 7 days delay in preferring the instant Review Petition, delay being minor is condoned. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of CGST Act, 2017, would not be applicable to the case of the petitioner since the proceedings under Finance Act, 1994 for realization of Service Tax dues related to financial year 2016-17 which provides for a different period of limitation. As such, on that ground review has been sought. 5. We have examined the contention of the petitioner. Though from the Order in Original dated 30.03.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m it would expire by 09.07.2023 whereas the writ petition was filed on 05.08.2023. Learned counsel for the review petitioner then submits that the delay as per Section 85 of the Finance Act is condonable for a further period of 3 months. 7. We are afraid that this condonable period would not come for the purposes of counting the period of limitation which is the original period prescribed under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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