9911796707
TMI Blog2024 (12) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... torious. Accordingly, the writ petition is allowed and the appellate orders dated September 30, 2024 is quashed. - Rajarshi Bharadwaj , J. Mr. Sandip Choraria Mr. Rishav Manna for the petitioner Mr. A Ray. Mr. T.M.Siddiqui Mr. T. Chakraborty Mr. S. Sanyal for the respondents ORDER 1. The Petitioners in the present writ petition have approached this Hon ble Court under Article 226 of the Constitution of India, 1950, seeking the quashing and setting aside of the order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ) and the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as WBGST Act ) for the financial year 2021 2022. The impugned order was passed by the Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sues, along with the departure of their accountant, hindered their ability to respond to the notices within the prescribed timeline. 6. The Petitioners, dissatisfied with the Impugned Order, filed an appeal under Section 107 of the GST Act, 2017, on March 27, 2024, in Form GST APL-01, along with a petition for condonation of delay. The appeal was delayed by 72 days due to the aforementioned circumstances. Despite presenting supporting documentary evidence, the appellate authority rejected the appeal on September 30, 2024, solely on the grounds of limitation. 7. The Petitioners submits that Section 107 of the GST Act, 2017, does not explicitly exclude the applicability of the Limitation Act, 1963, and that the delay in filing the appeal shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority and the Revisional Authority in respect of the same order of adjudication. Any interference with the order of adjudication either by the Appellate Authority or by the Revisional Authority would have an effect on the defaulter/notice. Section 107 does not have a nonobstante 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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