2023 (4) TMI 698

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..... cation for extension of time - Jurisdiction for rejecting the extension - inconsistency with Rule 40(1)(b) of GST Rules - HELD THAT:- The petitioner has admittedly made a representation/application for extension of time before the first respondent and the first respondent instead of passing orders on the said representation, kept the matter pending for nearly a year and thereafter, the second res .....

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..... pass orders on the representation dated 23.02.2022 followed by reminders dated 30.04.2022, 12.07.2022, 07.09.2022, 19.10.2022, 14.11.2022 and 19.12.2022, the present writ petition has been filed. 2. The case of the petitioner is registered with the GST authorities and are engaged in the business of rotomolding manufacturing process. According to the petitioner, they are eligible to utilise the .....

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..... ule 40(1)(b) of GST Rules. He would further submit that keeping the representations pending without passing any orders is against principles of natural justice. 4. Mr.T.Ramesh Kutty, learned senior standing counsel takes notice for the respondents and submits that the second respondent has only intimated the decision of the first respondent/Commissioner, whereby the request of the petitioner fo .....

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