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TMI Blog2024 (10) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on record. 3. A perusal of the impugned order will indicate that pursuant to the show-cause notice dated 13.07.2023 issued by respondent No. 1, the petitioner filed a reply and on 18.07.2023 and an endorsement dated 22.08.2023 was issued by respondent No. 1 calling upon the petitioner to produce documents in terms of the Circular dated 27.12.2022. Subsequently, respondent No. 1 proceeded further and passed the impugned order dated 30.08.2023, aggrieved by which the petitioner filed an appeal under Section 107 of the K.G.S.T Act, which was dismissed by respondent No. 2-Appellate Authority on the ground that the same was barred by limitation, aggrieved by which the petitioner is before this Court by way of the present petition. 4. In ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erit in the writ petition and that the same is liable to be dismissed. 6. Under identical circumstances, in relation to the discrepancies between GSTR-3B and GSTR-2A and noticing the Circular dated 27.12.2022, in case of R.S. Marketing and Logistics Vs. The Commercial Tax Officer - W.P.No.7295/2024 dated 05.06.2024 (supra), a co-ordinate Bench of this Court held as under: " Petitioner has filed the present petition seeking for setting aside of the order of adjudication bearing Reference No. CTO/LGSTO-51/LR/D&R-04/2023-24 dated 02.05.2023 passed by the respondent, copy of which is produced at Annexure-A. 2. It is the case of the petitioner that there were certain discrepancies between the ITC claimed as per GSTR-3B and GSTR-2A and noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of discrepancy. It must be noticed that Circular No. 183/15/2022-GST dated 27.12.2022 is made applicable specifically with respect to the financial year 2017-18 as is the case herein. It is further to be noticed that where the difference of ITC claimed is less than Rs.5,00,000/-, procedure is prescribed in Paragraph No. 4.1.2. Further directions are also made out at paragraph No. 4. It is clear as per Paragraph No. 6 of the Circular that the procedure to be followed is as regards all matters pending for adjudication as regards the financial year 2017-18 and 2018-19. If that were to be so, the adjudicating authority ought to have taken note of the Circular irrespective of whether the petitioner had raised such contention. 7. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before respondent No. 2 - Appellate Authority, it is well settled that if an appeal is dismissed on the ground of delay as barred by limitation, is not an appeal in the eye of law and there would not be any merger of the original order into the order of the Appellate Authority so as to prevent this Court from exercising its jurisdiction under Articles 226 and 227 of the Constitution of India. 9. Under these circumstances, merely because respondent No. 2-Appellate Authority dismissed the appeal filed by the petitioner on the ground of limitation, since there is no adjudication on merits and the appeal has been summarily dismissed only on the ground of limitation, the said order of dismissal of the appeal on 23.04.2024 as barred by limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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