TMI Blog2024 (3) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... res consideration. This Court is also conscious of the fact that the validity of Section 107 of the Act of 2017 is pending consideration. The matter is listed in the fresh category, therefore, the writ petition deserves to be admitted - Issue notice - List the matter on 29.04.2024. - HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON'BLE MR. JUSTICE MUNNURI LAXMAN For the Petitioner(s) : Mr. Pushkar Taimni For the Respondent(s) : Mr. Kuldeep Vaishnav ORDER 1. Heard learned counsel for the parties. 2. Mr. Pushkar Taimni, learned counsel appearing on behalf of the petitioner submits that the core question arising in the present petition is that by impugned order dated 24.02.2023 (Annex. 3), the GST registration certificate of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of their GST registration to the competent authority within ten days from today. Upon such appeals being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation in preferring the appeal by the petitioners. With the above observations and directions, the writ petitions are disposed of. 2.4 Learned counsel has also relied upon the decision rendered by this Hon ble Court in Marudhar Medical Store Vs. Assistant Commissioner Ors. : D.B. Civil Writ Petition No. 16472/2023 on 01.12.2023 , the operative portion whereof is reproduced hereunder: Having heard learned counsel for the parties and taking into consideration the judgment passed by the Co-ordinate Bench of this Court in Prakash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the impugned order. (13) Now, the question is whether this Court, in exercise of its extraordinary jurisdiction under Article 226 of the Constitution of India, can entertain writ petition challenging the impugned order on the ground that limitation period for filing statutory appeal has already expired ? (14) The facts, which are not in dispute, are that the impugned order was passed on 16.2.2022 and per Section 107 of the Act of 2017, limitation provided for challenging the impugned order by way of appeal is 30 days and that limitation period could be extended by the appellate authority for a further period of one month subject to the satisfaction of the appellate authority that the person aggrieved was prevented by sufficient c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in Panoli Intermediate (India) Pvt. Ltd. v. Union of India and Ors. and also of the Karnataka High Court in Phoenix Plasts Co. v. Commissioner of Central Excise (Appeal-I), Bangalore. The logic applied in these decisions proceeds on fallacious premise. For, these decisions are premised on the logic that provision such as Section 31 of the 1995 Act, cannot curtail the jurisdiction of the High Court under Articles 226 and 227 of the Constitution. This approach is faulty. It is not a matter of taking away the jurisdiction of the High Court. In a given case, the Assessee may approach the High Court before the statutory period of appeal expires to challenge the assessment order by way of writ petition on the ground that the same is wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expiry of limitation, we are of the view that as per the law laid down by the Hon ble Supreme Court rendered in Assistant Commissioner (CT) LTU, Kakinada Ors. s case (supra), the writ petition filed by the petitioner cannot be entertained as being not maintainable. (18) In view of the above discussion, this writ petition is hereby dismissed. 4. Since the matter involves a question of law as to whether a person can be rendered remediless, particularly, for earning his livelihood due to not uploading of his GST details within the stipulated time frame, therefore, the same requires consideration. 5. This Court is also conscious of the fact that the validity of Section 107 of the Act of 2017 is pending consideration as informed by Mr. Vaishnav, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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