TMI Blog2023 (1) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... iation of garnishee proceedings - HELD THAT:- When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by the appellant. If that be so, no coercive action should be taken against the appellant till the appeal is heard and disposed of. In terms of the above direction, the appellant is granted liberty to file an appropriate interim application in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench in W.P.A. No.22764 of 2022. In the said writ petition, the appellant had challenged the correctness of the order passed by the Senior Joint Commissioner of Commercial Taxes, Durgapur Circle dated 17th August, 2022, who is the appellate authority under the provisions of the GST Act, 2017 read with the GST Rules. The appeal had been dismissed on the ground of limitation. The learned Single Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and the appeal was presented only on 17th August, 2022 and therefore, the appeal is barred by the law of limitation. It is true that in terms of Section 107(1) read with Section 107(4) of the G.S.T. Act, the time limit for preferring the appeal beyond the period of three months is 30 days, which is a grace period. However, the statute does not state that beyond the said date, the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority is directed to consider and decide the appeal on merits in accordance with law after affording opportunity of personal hearing to the authorised representative of the appellant. 5. We make it clear that this order shall not be treated as a precedent and has been passed considering the peculiar facts and circumstances of the case. 6. The learned Advocate appearing for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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