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TMI Blog2024 (9) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of certain goods in the form of Central Excise Duty and to levy tax by the State Governments on retail sales in the form of Value-added Tax, Entry Tax, Luxury Tax etc. The legislative intention to facilitate commercial and business activities is reflected in the several provisions under the CGST/RGST Act; one of such provisions is contained under Section 30. May be the statutory provisions of limitation under Section 107 of the CGST/RGST would bind the statutory authorities which cannot condone the delay except the circumstances envisaged thereunder, but then, such limitations are not binding on the writ Court. The writ Court having regard to the facts and circumstances in the case and keeping in mind that a right to appeal provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m not filing the appeal against the order of cancellation of GST registration; iii. Section 107(1) and Section 107(2) may be harmonized reconciled by holding that both the Petitioner/Assessee as well as the Department are entitled to equal period of limitation of six months for preferring first appeal. iv. Any other order or direction which this Hon ble Court deems just and proper may kindly be passed. 2. After arguing for some time, Mr. Sharad Kothari the learned counsel assisted by Mr. Pranjul Mehta appearing for the petitionerfirm does not press the alternative prayer vide clause (ii) and submits that challenge to the provisions under Section 107(4) of the CGST/RGST Act, 2017 may be left open at this stage. 3. The petitioner-firm is aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing statements have been made on behalf of the petitioner-firm:- .. 6. That, for the purposes of clarity and understanding, a brief factual narration pertaining to instant controversy is contained in the forthcoming paragraphs. (i). That the Petitioner is registered tax payer under the Act and has always complied with the applicable provisions under the Act. However, due to the severe ailment of Petitioner s grand-father, the Petitioner, as per the mandate of Section 39 of the Act, could not furnish its return in Form GSTR-3B, for a continuous period of 6 months. Medical records relating to the ailment of Petitioner s grand-father are submitted herewith and marked as Annexure-4. (ii). That, because of which, the Petitioner received a Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial and business activities is reflected in the several provisions under the CGST/RGST Act; one of such provisions is contained under Section 30. May be the statutory provisions of limitation under Section 107 of the CGST/RGST would bind the statutory authorities which cannot condone the delay except the circumstances envisaged thereunder, but then, such limitations are not binding on the writ Court. Therefore, the writ Court having regard to the facts and circumstances in the case and keeping in mind that a right to appeal provided under the statute should normally be decided on merits may condone the delay and direct the statutory authority to entertain the appeal beyond the period of limitation. 7. We are quite alive to the legal proposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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