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2023 (10) TMI 1332 - GUJARAT HIGH COURTPetition to be entertained for the purposes of condoning the delay in filing the appeal or not - Excess Input Tax Credit claimed - order passed without opportunity of being heard - violation of principles of natural justice - HELD THAT:- It will be open for the petitioner to file an appeal with an application for condonation of delay in filing such appeal explaining the circumstances which are available to suggest to the appellate authority that the petitioner was prevented by way of a sufficient cause in filing such an appeal. This is observed in light of the recommendations of the 52nd GST council which so as to facilitate measures of trade has opined that the time period for filing appeals under Section 107 will be allowed in case such appeals are filed against orders which have been passed on or before 31.03.2023 up to 31.01.2024. As far as the counsel’s submissions that the appellate authority will not be in a position to undertake exercise of remedy in light of sub-section 11 of section 107 of the Act, while filing an application for condonation of delay, the applicant – petitioner can suggest in what manner there has been a violation of principles of natural justice in light of the fact that while issuing notice on 03.12.2021, the assessment order indicates a discrepancy in figures inasmuch as the show-cause notice initially under DRC-01 indicated a figure of Rs. 46,85,584/- whereas the assessment order indicates discrepancy of Rs. 35,02,643/- whereas in the final order again a figure of Rs. 46,91,684/- is indicated. All these circumstances shall be taken into consideration by the appellate authority in the application for condonation of delay which otherwise can be decided in accordance with law. The petition is disposed of.
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