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2023 (5) TMI 883 - HC - GST
Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - Violation of principles of natural justice - failure to properly determine and specify the reasons towards creating demand against the petitioner - concealment of credits - failure to file returns - time limitation - HELD THAT:- It is an admitted position that against the impugned order, the petitioner has not filed statutory appeal under Section 107 of the Act of 2017. Since the limitation of filing appeal has already expired, the petitioner now cannot prefer appeal against the impugned order.
Now, the question is whether this Court, in exercise of its extraordinary jurisdiction under Article 226 of the Constitution of India, can entertain writ petition challenging the impugned order on the ground that limitation period for filing statutory appeal has already expired? - The facts, which are not in dispute, are that the impugned order was passed on 16.2.2022 and per Section 107 of the Act of 2017, limitation provided for challenging the impugned order by way of appeal is 30 days and that limitation period could be extended by the appellate authority for a further period of one month subject to the satisfaction of the appellate authority that the person aggrieved was prevented by sufficient causes from presenting the appeal within a period of three months. In the present case, the petitioner has not filed appeal before the appellate authority within the prescribed limitation and has directly filed this writ petition before this Court on 14.2.2023 i.e. almost after eight months of expiry of limitation period.
After expiry of the limitation period of filing appeal, the writ petition filed by the petitioner challenging the impugned order is not maintainable.
The petitioner has not filed any statutory appeal before the appellate authority within the limitation period and has directly filed this writ petition before this Court after eight months of the expiry of limitation, as per the law laid down by the Hon’ble Supreme Court rendered in Assistant Commissioner (CT) LTU, Kakinada & Ors.’s case [2020 (5) TMI 149 - SUPREME COURT], the writ petition filed by the petitioner cannot be entertained as being not maintainable.