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2024 (6) TMI 1161 - HC - GSTExtension of time in terms of the proviso to Section 140 (5) of the Central Goods and Services Tax Act 2017 - HELD THAT - The impugned order in appeal dated 30th October 2023 passed by Respondent No. 3 is set aside and Respondent No. 3 is directed to denovo adjudicate petitioner s appeal within a period of four weeks from the date of the order passed by Respondent No. 2 in the Application dated 27th October 2017. Before passing any order Respondent No. 3 will give an opportunity of being heard to petitioner with prior notice of atleast seven working days. Petition disposed off.
Issues:
1. Disposal of petition in terms of a previous order 2. Extension of time application under CGST Act 3. Quashing of impugned order in appeal 4. Denovo adjudication of petitioner's appeal Analysis: 1. The High Court disposed of the petition in accordance with an order dated 18th June 2024 in Writ Petition No. 1925 of 2024, indicating a procedural compliance with a prior directive. 2. The petition involved an application dated 27th October 2017, seeking an extension of time under the proviso to Section 140(5) of the Central Goods and Services Tax Act, 2017 (CGST Act). Respondent No. 2 was directed to decide on this application within four weeks from the date of the current order, following a reminder filed on 27th December 2017. The court mandated that the petitioner be given a hearing opportunity with a prior notice of at least seven working days before any decision is made. 3. The impugned order in appeal dated 30th October 2023, passed by Respondent No. 3, was quashed and set aside. Respondent No. 3 was directed to denovo adjudicate the petitioner's appeal within four weeks from the date of the order passed by Respondent No. 2 on the application dated 27th October 2017. Similar to the previous issue, the petitioner was to be granted a hearing opportunity with a prior notice of at least seven working days before any decision was made. 4. The petition was ultimately disposed of with no specific order as to costs, bringing closure to the legal proceedings without any financial implications for either party involved in the case.
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