GST
TRT-2025-
Allahabad High Court
Date:-09-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 09 December 2022
Facts –
- The Petitioner, M/S Abhishek Construction, is engaged in the business of manufacturing and sales of machinery part had filed its return till October 2019.
- A show cause notice was issued which remain unattended by the petitioner. The registration of the petitioner's firm was cancelled on 24.10.2019.
- An appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter called as the 'Act of 2017') was filed on 09.06.2022.
- Appeal filed by the petitioner was dismissed on the ground that the limitation for filing the appeal as provided under Section 107 of the Act of 2017 was 90 days and the last date was 23.01.2020.
Issue –
- Whether the limitation for filing the appeal is applicable in the case of the petitioner?
Order –
- The Hon’ble High Court finds that by order of Apex Court dated 10.01.2022 the period of limitation would start running from 01.03.2022 and, as such, appeal filed by the petitioner was well within time as provided under 107 of the Act of 2017.
- In view of the said fact the order passed by the first appellate authority on 29.07.2022 is hereby set-aside. Appellate authority is directed to decide the appeal afresh on merits within a period of one month from the date of production of certified copy of this order.
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