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2023 (9) TMI 954 - HC - GSTNon-filing of Appeal before the Appellate Commissioner under Section 107 of the GST Act - failure to respond to the impugned order as well as notice - mis-match between the GSTR 1 and GSTR 3B - difference in ITC between GSTR 3B and GSTR 2A - HELD THAT:- The petitioner has not filed a Statutory Appeal before the Appellate Commissioner under Section 107 of the GST Act and in view of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited [2020 (5) TMI 149 - SUPREME COURT]. The petitioner has now filed this writ petition on 21.08.2023 with a delay of 58 days. Although the Hon'ble Supreme Court in Glaxo Smith Kline Consumer Health Care Limited has declared that orders cannot be challenged under Article 226 of the Constitution of India beyond the statutory period of limitation for filing appeal, Court is inclined to dispose this writ petition. Considering the above, the delay in filing the appeal is condoned. The petitioner is directed to file a Statutory Appeal within a period of 30 days from the date of receipt of a copy of this order. The Appellate Commissioner shall number the appeal and dispose the same on merits in its turn. The petitioner shall pre-deposit the amount that is required to be pre-deposited in terms of Section 107 of the GST Act, 2017 - Petition disposed off.
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