9911796707
TMI Blog2024 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent No. 1 in exercise of authority vested in Rule 86B r.w. Rule 21 of CGST Rules, 2017 and enclosed as Annexure D. b. Issue a Writ of certiorari or any other appropriate writ or order or direction quashing the Order under Section 107 (11) of the CGST Act, 2017 bearing Appeal No. MYS-SPP-ADC/JC(A)-005-006-2023-24-GST dated 19/04/2023 issued by the Respondent No. 2 and enclosed as Annexure F. c. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 26.08.2022, respondent No. 1 issued a Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears for which the time limit to file return of income under subsection (1) of section 139 of the said Act has expired; or (b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-section (3) of section 54; or (c) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (ii) of first proviso of sub-section (3) of section 54; or (d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with law. 6. Insofar as dismissal of the appeal filed by the petitioner as barred by limitation is concerned, since the said appeal was filed beyond the maximum period of four months (3+1 months), the said appeal is no appeal in the eye of law and since the appeal has been dismissed summarily as barred by limitation, the impugned order would not merge with the Appellate Authority order. Consequently, dismissal of the Appellate Authority order would not come in the way of this Court in entertaining the petition by exercising its jurisdiction under Article 226 of the Constitution of India. 7. In the result, I pass the following: ORDER i) Petition is hereby allowed. ii) The impugned Show Cause Notice at Annexure-C dated 26.08.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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