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2023 (10) TMI 1076 - HC - GSTViolation of principles of natural justice - no opportunity of personal hearing, as mandated under Section 75(4) of the Act, was given to the assessee before final order was passed - appeal dismissed as being time barred - whether period of limitation in filing the appeal stood extended pursuant to 52nd Meeting of the GST Council held on 7th October, 2023 and the benefit be passed on to the petitioner? - HELD THAT:- Section 75(4) of the Act provides for an opportunity of hearing to an assessee where a request is received in writing from the person chargeable with tax or penalty or whether adverse decision is contemplated against such person. It is not in dispute that a show cause notice was issued to the petitioner-assessee on 17.02.2022. The notice remained unattended and was not replied. The Taxing Authorities proceeded with the matter and passed order under Section 74(9) on 22.03.2022. The decision relied upon by the assessee in case of M/s Mohan Agencies [2023 (2) TMI 933 - ALLAHABAD HIGH COURT] and M/S VISWKARMA FURNITURE VERSUS ADDITIONAL COMMISSIONER GRADE 2 AND ANOTHER [2023 (4) TMI 1262 - ALLAHABAD HIGH COURT] are distinguishable in the present set of case, as in both the cases the notice was replied by the assessee but opportunity of personal hearing was not accorded and thus the Court proceeded to quash the order and remanded back the matter for deciding afresh - In the instant case, no reply was given by the assessee, thus, provisions of Section 75(4) would not be attracted as neither any request was made for granting opportunity of hearing nor any explanation was furnished to the contents of notice. Period of extension of limitation for filing the appeal - HELD THAT:- This Court finds that no plausible ground has been taken in the appeal filed by the assessee for condoning the delay except that the earlier counsel, to whom papers were handed over, did not file the appeal and by mistake the delay had occurred. Moreover, Section 107(4) of the Act provides that the Appellate Authority may, if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three or six months, as the case may be, allow it to be presented within further period of one month. Once it is found that limitation period having been prescribed in the statute had expired, the Appellate Authority rightly proceeded to dismiss the appeal. The order of the Appellate Authority needs no interference by this Court - this Court finds that no interference is required in the notice dated 17.02.2022 issued by respondent No.2 as well as consequential order passed on 22.3.2022 passed by respondent No.2 - Petition disposed off.
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