TMI Blog2023 (10) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in Annexure - 2 passed under Section 73 of GST Act is clearly in violation of principles of natural justice. As against the appellate order, learned counsel for the petitioner argues that the same is also without consideration or application of mind. He places reliance on a judgment of the Supreme Court in the case of KAJAL DUTTA. VERSUS ASSISTANT COMMISSIONER OF STATE TAX, SURI CHARGE ORS. [ 2023 (1) TMI 1097 - CALCUTTA HIGH COURT] wherein the Supreme Court had the occasion to consider the statutory provisions governing the limitation under Section 107(1) read with 107(4) of GST Act and the Court was of the view that even in the cases where the appeal is filed beyond the condonable period, the Court while exercising the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and during the appellate proceedings or not. The records have been produced, which are perused. 5. On the basis of the averments made in the writ petition as well as on perusal of the records, it is revealed that the petitioner who is registered under the GST Act was called upon by means of a notice issued under Section 73 of the GST Act read with Rule 142(5) of the GST Rules to file a reply to the allegations levelled. Thereafter, a reminder notice was also sent to the petitioner on 02.10.2022. In the reminder notice, the date by which the reply was to be submitted was mentioned as 05.12.2022, however, in the columns next to date of personal hearing, time of personal hearing and venue of personal hearing, the word NA was transcribed. Subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions governing the limitation under Section 107(1) read with 107(4) of GST Act and the Court was of the view that even in the cases where the appeal is filed beyond the condonable period, the Court while exercising the jurisdiction under Article 226 of the Constitution of India can examine the factual circumstances and grant appropriate relief as the appellate remedy is a valuable remedy since an appellate authority can re-appreciate the factual position. 8. In the light of the said judgment, learned counsel for the petitioner argues that the delay in filing the appeal which was on justifiable grounds, ought to be condoned. 9. In view of the submissions made and recorded above and on perusal of the records, I am of the view that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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