9911796707
TMI Blog2025 (1) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... x at Annexure-P/3, which provided for a window of filing an appeal with respect to orders which were passed prior to 31.03.2023. The time provided was up to 31.01.2024 and there was an additional condition that admitted tax plus 12.5% of the amounts in demand, shall be paid through the Electronic Cash Ledger. The petitioner filed an appeal on 20.01.2024 and complied with the condition of payment of admitted tax and deposit of 12.5% also. However, the petitioner s appeal stood dismissed as per Annexure-P/1 on the finding that the assessment order was dated on 23.06.2023 after 31.03.2023. It is deemed appropriate to direct the Appellate Authority to consider the appeal on merits. To facilitate the same, the Annexure- P/1 issued for the year 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central/Bihar Goods and Services Tax Act, 2017 (for brevity, the Act) after scrutiny of returns, which was replied to by the petitioner. The notice was issued only since there was discrepancy in GSTR-1; monthly sales return and GSTR-3B; monthly returns comprising of the sales, input tax and the output tax payable. The discrepancy occurred only because of double entry of certain invoices for the months of September and October, 2017; when the GST regime had just commenced. A notice was sent as per Annexure-P/4 which was replied to by Annexure-P/5 and the proceedings were closed as per Annexure-P/6. 3. Again, a notice was issued under Section 73 (1) of BGST Act as Annexure-P/9 which was dropped as per Annexure-P/10. 4. A further notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ragraph no. 4 and 5 of Annexure- P/23 judgment: 4. The difficulty insofar as its application to the petitioner s case is the date on which the proper officer, being the Assessing Officer, having passed the order which was challenged in appeal, on 27.04.2023. The notification which was brought out on 02.11.2023 only permits appeals to be filed from orders passed by the proper officer on or before 31.03.2023, in cases in which it was not instituted in time or within the time permitted for a delayed appeal, and in cases where such delayed appeals beyond the stipulation in 107(4) has been rejected. The petitioner would not squarely fall under the notification. 5. We do not see any rationale for the date fixed of 31.03.2023, as a cut off date. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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