9911796707
TMI Blog2024 (11) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a lack of judicial empathy and an unreasonable interpretation of statutory time limits. Given the petitioner's situation, this decision by the Appellate Authority to dismiss the appeal based solely on timing considerations was unduly harsh and legally unsound. Moreover, the petitioner s right to further appeal has been obstructed by the non-formation of the GST Appellate Tribunal, effectively denying her a statutory right to a higher appeal. In light of the procedural irregularities, the arbitrary nature of the actions and the statutory misapplication, this court finds the petitioner s case to be meritorious. Accordingly, the writ petition is allowed, and the impugned orders dated May 24, 2024 is quashed. The petitioner s rights und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordance with purchase orders, discharging all related tax liabilities accordingly. 3. An intimation dated May 15, 2023 was issued to the petitioner by the Assistant Commissioner of State Tax, Baruipur Charge herein respondent no. 3, under Form GST DRC-01A, alleging discrepancies in returns filed under GSTR-1, GSTR-3B, GSTR-9 and GSTR-9C for the tax periods of 2017-2018. The petitioner was alleged to have availed excess Input Tax Credit (hereinafter referred to as ITC ) amounting to ₹5,65,883.26 (CGST of ₹30,541.63 and SGST of ₹5,35,341.63) and a reversal liability of ₹9,889.09 was also cited. Payment of the amounts indicated was required by May 22, 2023 to avoid further action. 4. A Show Cause Notice dated May 28, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g was provided, that violated of Section 75(4) of the Central Goods and Services Tax (hereinafter referred to as CGST ) Act, 2017/WBGST Act, 2017. 7. The petitioner contends that the GST authority acted in a biased and arbitrary manner, ignoring procedural mandates and statutory obligations. It has been submitted that the authority failed to verify the petitioner's returns properly before passing the order, reflecting a pre-determined and closed-minded adjudication. 8. The petitioner further submits that despite reversing the erroneously availed ITC, the adjudicating authority overlooked this and proceeded to issue an order that lacked proper jurisdiction and exceeded the statutory time limit prescribed by Section 73(10) of the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... May 08,2024, directing the appellant herein the petitioner to respond by May 14, 2024 as to why the appeal should not be dismissed for non-compliance with the time limitations prescribed under Sections 107(1) and 107(4) of the WBGST Act, 2017. 13. Upon a thorough examination of the documents presented to the Court and taking into account the arguments put forth by the parties, this Court allows the writ petition on the grounds that the delay in filing the appeal by the petitioner was due to an unavoidable personal circumstances, including the critical illness of her husband, which required extensive medical attention. The petitioner provided supporting medical documentation, but the Appellate Authority refused to condone the delay. This rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the defaulter/notice. Section 107 does not have a non-obstante clause rendering Section 29(2) of the Act of 1963 non-applicable. In absence of specific exclusion of the Section 5 of the Act 1963 it would be improper to read an implied exclusion thereof. Moreover, Section 107 it its entirely has not expressly stated that, Section 5 of the Act of 1963 stands excluded. 20. Therefore, in our view, since provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted. The prescribed period of 30 days from the date of communication of the adjudication order and the discretionary period of 30 days ..... X X X X Extracts X X X X X X X X Extracts X X X X
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