9911796707
TMI Blog2024 (12) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrated, particularly in light of judicial precedents supporting such relief. This court finds the petitioner s case to be meritorious. Accordingly, the writ petition is allowed and the appellate order dated July 9, 2024 is quashed. - Rajarshi Bharadwaj, J. Ms. Sutapa Roychowdhury Mr. Abhijat Das Ms. Aratrika Roy for the petitioner Mr. Anirban Roy Mr. Md. T.M.Siddiqui Mr. Tanoy Chakraborty Ms. Sumita Shaw Mr. Saptak Sanyal for the State ORDER 1. The petitioner operates a sole proprietorship business under the name M/s Anand Impez, situated at 21, 3rd Floor, Synagogue Street, Burrabazar, Kolkata- 700001. The petitioner is a Registered Taxable Person (RTP) under the Central Goods and Service Tax Act, 2017, and the West Bengal Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and excess ITC availed. However, no specific details or evidence of discrepancies were provided to the petitioner, violating the principles of natural justice. 5. Being aggrieved by the adjudication order, the petitioner, on June 10, 2024, filed an appeal under Section 107 of the GST Act in Form GST APL-01, along with the statutory pre-deposit of ₹1,16,129. The petitioner also explained the delay in filing the appeal, attributing it to the negligence of the former tax consultant and the lack of prior knowledge about the adjudication proceedings. 6. Despite these submissions, on July 9, 2024, Respondent No. 2 rejected the appeal through Form GST APL-02, citing the delay in submission as the sole ground for dismissal, leaving the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 thereafter, aggregating to 60 days is not final and that, in given facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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