Home Case Index All Cases GST GST + HC GST - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 1327 - HC - GSTCondonation of delay in filing appeal - validity of assessment order - failure to respond to SCN and appear for personal hearing - HELD THAT:- The petitioner should have filed an appeal against the impugned Assessment order dated 08.08.2022 before the Appellate Commissioner under Section 107 of the GST Act, 2017 on or before 08.11.2022 or by 08.12.2022 with an application to condone the delay of 30 days. The learned counsel for the petitioner has attempted to make out a case on merits. The fact remains that the present writ petition has been filed only on 03.08.2023 long after the impugned order came to be passed on 08.08.2022 followed by issuance of a summary in GST DRC-07 dated 10.08.2022. As per the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited [2020 (5) TMI 149 - SUPREME COURT], this Court cannot entertain the writ petition under Article 226 of the Constitution of India after limitation for filing an appeal has expired. Therefore, this writ petition is liable to be dismissed. Petition dismissed.
|