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TMI Blog2024 (12) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 08.08.2024 (Annexure-A) passed by the Appellate Authority refusing to condone the delay having regard to the order passed in the case of M/s. Sadhana Enviro Engineering Services2, under the peculiar facts and circumstances of the present case, relief sought for by the petitioner is liable to be granted in terms of the orders passed in the case of M/s. Sadhana Enviro Engineering Services2. The order dated 27.03.2024 bearing No. ACCT (Audit)-2/HPT/GST-ADJN/ORDER-2023/24/T for F.Y.2018-19 (Annexure L1) passed by respondent No. 1 is set aside - writ petition is partly allowed. - HON'BLE MR. JUSTICE C.M. POONACHA For the Petitioner (By Sri Sandeep Huilgol, Advocate For Sri Vishwanath Hegde, Advocate). For the Respondents (B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the KGST Act was passed vide order dated 27.03.2024 (Annexure-L1 to the writ petition) whereunder the tax demand together with interest and penalty was made against the petitioner. Being aggrieved, the petitioner preferred an appeal under Section 107 of the KGST on 31.07.2024. Along with the appeal and an application for condonation of delay was also filed. The respondent No. 3 vide order dated 08.08.2024 dismissed the appeal at the stage of admission itself on the ground that the delay in filing the appeal is not liable to be condoned under Section 107 (4) of the KGST Act. Thereafter, the present writ petition is filed. 3. Heard the submissions of the learned counsel Sri. Sandeep Huilgol and learned AGA Sri. Shivaprabhu Hiremath for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce (No. 2) Act, 2024, the petitioner is entitled to claim the benefit of the said amendment in the adjudication of the show-cause notice dated 21.12.2023. Hence, learned counsel seeks for allowing the writ petition. 6. Per contra, learned AGA submits that the order dated 08.08.2024 passed by respondent No. 3 (Annexure- A) is just and proper and the delay in filing the appeal cannot be condoned having regard to the clear wording of Section 107 (4) of the KGST. However, the learned AGA does not dispute the proposition that the petitioner is entitled to claim the benefit of Section 16 (5) of the KGST, which has been inserted pursuant to the Finance (No. 2) Act, 2024. 7. Having regard to the contentions put forth by both the learned counsels, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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