TMI Blog2022 (12) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... :- this Court deems it appropriate to set aside the impugned order and remit the matter back to Appellate Authority with a further directive to examine the matter on merits based on available records and based on opportunity already given to the writ petitioner - assessee under subsection (8) of Section 107 of C-GST Act. This means that the Appellate Authority need not give opportunity of being heard to the writ petitioner-assessee again as the same has already been given, it is the discretion of the Appellate Authority. All that the Appellate Authority has to do is to articulate the dispositive reasoning qua aforesaid aspect of the matter. It is open to the Appellate Authority to articulate other reasons i.e., dispositive reasoning of othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 'C-GST Act' for the sake of convenience and clarity] read with 'Central Goods and Services Tax Rules, 2017' [hereinafter 'C-GST Rules 2017' for the sake of convenience]; that this C-GST regime kicked in on and from 01.07.2017; that the writ petitioner has been filing monthly returns under what is described as 'GSTR-1' and 'GSTR-3B' and has been paying tax; that the writ petitioner could not file GSTR-3B for the period from March 2020 to December 2020 (10 months) and therefore, could not pay the applicable tax liability; that the jurisdictional 'Assessing Officer' [hereinafter 'said AO' for the sake of convenience and clarity] issued a notice alleging default being notice dated 15.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after be referred to as 'said period' owing to Corona virus pandemic and consequent lock down, which is collectively referred to as 'COVID 19 situation' and none could neither portend nor presage the same is his further say. Learned counsel submitted that the other reason for the writ petitioner's inability qua filing returns was registration of writ petitioner - assessee had been revoked. 7. Adverting to the impugned order of the first respondent - Appellate Authority, learned counsel submitted that Appellate Authority has taken note of this submissions but has ultimately negatived the appeal primarily on the ground that the returns were filed belatedly i.e., not within the prescribed time. 8. Learned Revenue coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns within time. In this regard, it is to be noticed that learned Revenue counsel very vehemently submitted and pointed out that revocation of registration itself was a consequence of non-filing of returns and therefore, the assessee's argument is a vicious cycle of sorts. The Appellate Authority should have given some dispositive reasoning on this aspect of the matter. The Appellate Authority should have gone into the reasons adduced by the writ petitioner - assessee regarding the belated filing of returns and should have returned a finding one way or the other. Absent the legal drill of returning such a finding, negativing the appeal on the ground of belated filing of returns, in the considered view of this Court tantamounts to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nowledgment. For clarity and specificity, it is set out that the impugned order being order dated 30.08.2022 in Order-in- Appeal No.299 of 2022 made by the first respondent - Appellate Authority is set aside and the matter is remanded back to the first respondent - Appellate Authority for fresh disposal in the aforesaid manner within a time of three weeks from today. Though obvious it is also made clear that this Court has not expressed any view or opinion on the merits of the matter and all the questions are left open to the first respondent - Appellate Authority to consider on merits and in accordance with law. 12. The captioned Writ Petition is ordered on above terms. Consequently, captioned WMP is closed. There shall be no order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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