9911796707
TMI Blog2024 (5) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... aken on record. 2. Challenging the adjudication order dated 5th September, 2023, passed under Section 73 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), issued in Form DRC-07, an appeal was filed before the Appellate Authority on 6th February, 2024. Admittedly, the said appeal was barred by limitation. 3. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia reported in 2023 SCC Online Cal. 4759, submits that the Appellate Authority had failed to exercise jurisdiction in refusing to condone the delay despite taking note of the explanation given by the petitioner that he was otherwise prevented by sufficient cause from filing the appeal within the time prescribed. 6. Mr. Siddiqui, learned advocate enters appearance on behalf of the respondents. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was no reason for the petitioner not to file the appeal within the prescribed period. Despite observing as such, the Appellate Authority, however, proceeded to dismiss the appeal by holding that there is no provision laid down under Section 107 of the said Act to accept an appeal after one month from the prescribed period of limitation. In this context I may note that the issue whether an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner could carry on business despite illness by submission of GSTR-1 and GSTR-3B in due time, the illness could not be a reason for the petitioner not to file the appeal in time. In my view the petitioner cannot be penalized for complying with the statutory obligations. Since, on the disclosure made by the petitioner it is apparent that the petitioner was prevented by medical reasons fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this order. 12. Since, it is submitted by the learned advocate representing the petitioner that a sum of Rs. 5,16,348/- has already been debited from the petitioners electronic cash/ credit ledger consequent upon dismissal of the aforesaid appeal, the said issue is kept open for the same to be duly taken care of by the Appellate Authority while disposing of the aforesaid appeal. 13. With th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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