TMI Blog2023 (10) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of O-I-O. In our view, Respondent No. 3 Appellate Authority ought to have considered the submissions of the Petitioner on this issue and ought to have given his reasons in the impugned order while deciding the limitation issue. There is no consideration of these submissions by Respondent No. 3 in the impugned order. The impugned order suffers from infirmity and therefore, requires to be quashed and set aside - Petition disposed off. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Ms. Manasi Patil a/w Mr. Kiran Chavan i/by Cenex Legal, For the Respondent Nos. 1 to 4 (State) : Mr. Himanshu Takke, AGP. PC :- 1. By this Petition under Article 226 of the Constitution of India, the Petitioner has challenged an order dated 12th Decem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed only after personal hearing and since there was no personal hearing granted in the matter, they did not expect the order to be passed. It is only on receipt of recovery notice that it came to the knowledge of the Petitioner that the O-I-O dated 20th August, 2022 has been uploaded on the portal of the Respondents without any communication of the same to the Petitioner either by email or otherwise. 5. On 26th September, 2022, the Petitioner filed an Appeal with Respondent No. 3 challenging the aforesaid O-I-O dated 20th August, 2022. In the Appeal to Respondent No. 3, the Petitioner stated the date of communication of O-I-O as 20th August, 2022 and therefore, there is no delay in filing the Appeal. By way of abundant caution, the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexed to the Petition. 9. The Petitioner submitted that the O-I-O dated 28th April, 2022 was not communicated to them and they came to know about this order only on receipt of recovery notice dated 20th August, 2022. Immediately, thereafter an Appeal was filed under Section 107 of the CGST Act on 26th September, 2022 and therefore, the same was within the period of 3 months as per Section 107 of the CGST Act and therefore, there is no delay in filing the Appeal. The Petitioner also submitted that the O-I-O was not communicated to them nor served and merely posting on common portal would not amount to the Petitioner having knowledge of the said order for the purpose of calculating the limitation period for filing the Appeal. The Petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, requires to be quashed and set aside. 12. We therefore, pass following order:- ORDER (i) The impugned order dated 12th December, 2022 passed by Respondent No. 3 is quashed and set aside. (ii) The Appeal filed on 26th September, 2022 is restored to the file of Respondent No. 3, with a direction that Respondent No. 3 would give a personal hearing to the Petitioner and after considering all the submissions would pass a speaking order dealing with all the contentions of the Petitioner with respect to the issue relating to the limitation and thereafter passed a speaking order. (iii) If Respondent No. 3 comes to a conclusion that there is no delay in filing the Appeal, then Respondent No. 3 would adjudicate on the merits of the case. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
