Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 105 - HC - GSTValidity of Order for Demand Notice - Without considering any submission, the adjudication authority passed order - petitioner was under the bona fide belief that the 1st respondent is satisfied with the reply - filled appeal on online forum - sufficient cause from non-presenting the appeal within the period of three months as per Section 107(1) - HELD THAT:- In the instant case, though the petitioner has submitted his reply dated 17.05.2023 to the show cause notice in which the date was mentioned as 18.05.2023 and the petitioner was not aware of the order passed by the adjudication authority on 02.08.2023 and a DRC-07 notice on 03.08.2023. The petitioner was under the bona fide belief that the 1st respondent is satisfied with the reply dated 17.05.2023 and the proceedings are kept in abeyance. Only after the receipt of oral communication with regard to the recovery by the department the petitioner came to know about the proceedings of the 1st respondent. Thus, this Court is of the considered view that the delay of 2 months and 21 days is condoned on condition that the petitioner shall pay 15% of the disputed tax on or before 25.03.2024 and on payment of the same, the petitioner may prefer the appeal before the 1st respondent. The Deputy Commissioner (ST), GST – Appeal, Chennai, within a period of two weeks thereof. In the result, the writ petition stands disposed of.
|