TMI Blog2023 (12) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... dia to challenge an assessment order especially with respect to the computation of the turn over and the determination of the taxable turnover and the tax payable, as arrived at by the Assessing Officer. In the BGST Act, an appellate remedy is provided under Section 107, which has to be availed within a period of three months or with a delay within a further period of one month. It is trite law that when there is a specific period for delay condonation provided, there cannot be any extension of the said period by the Appellate Authority or by this Court under Article 226 of the Constitution. The petitioner by his own failure has not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m- GST DRC-01 dated 08.11.2021 was issued to the petitioner, fixing 07.12.2021 as the last date of hearing. The petitioner failed to appear and the order was passed on 10.12.2021 under Section 73(9) of the BGST Act. 3. The summary of the order was also served on the petitioner electronically on 10.12.2021 by uploading in the common portal. The petitioner filed an appeal with gross delay of one month nine days. 4. In the present case, the assessment order was dated 10.12.2021 and the appeal was filed only on 10.07.2022. 5. The Hon ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 , In Re: Cognizance For Extension of Limitation due to the pandemic situation, limitation was saved between 15.03.2020 till 28.02.2022. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exercise of discretion if there is an adequate and effective remedy elsewhere. The High Court can exercise the power only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required for the decision has not been adopted. The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural justice or where the orders and proceeding are wholly without jurisdiction or when the vires of an Act is challenged. There is no such plea made by the petitioner in the present case against the impugned order. 7. Having not availed the statutory remedies available, the petitioner cannot seek to appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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