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2023 (5) TMI 171 - HC - GSTRefusal to grant any interim order while entertaining the writ petition - short payment of tax - rate of tac - 12% or 18% - assessee did not produce any document before the assessing officer to establish that he was a registered government contractor - delay of 297 days in filing the appeal - HELD THAT:- There is a delay of 297 days in filing the appeal. After extending the benefit of the order passed by the Hon’ble Supreme Court, yet there was a delay of 114 days. Obviously, the appellate authority is not empowered to condone the delay beyond a period of three months as there is a statutory embargo in terms of Section 107(1) of the GST Act, 2017. Therefore, the appeal was rightly dismissed. In this situation, it has to be seen as to what remedy the assessee would be entitled to. It is noticed that the assessee had already paid tax at the rate of 12% on the ground that he is a government contractor, but the demand has been raised by computing the tax as 18% for the reason that the assessee did not produce any document before the assessing officer to establish that he was a registered government contractor - the assessee having paid tax at the rate of 12% at the time of filing returns and also paid the 10% of the disputed tax as pre-deposit at the time of filing the appeal, we are of the view that one more opportunity can be granted to the assessee to produce proof to show that he is a registered government contractor. However, this opportunity shall be subject to condition. The appeal and the writ petition are disposed of by setting aside the orders passed by the appellate authority and remanding the matter back to the original authority, namely, the Assistant Commissioner, SGST, Siliguri Charge, Siliguri with a condition that the appellant shall pay a further sum of Rs.1 lakh and upon such payment, the said assessing officer shall consider the documents which the assessee may produce and examine as to whether the assessee was right in computing the tax at 12% and after considering all the documents and affording an opportunity of personal hearing of the assessee, the assessing officer is directed to pass fresh orders on merits and in accordance with law.
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