GST
TRT-2025-
Allahabad High Court
Date:-03-10-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 03 October 2024
Parties: M/S Raj Trade House Vs Union Of India And 2 Others
Facts –
- The Petitioner, M/S Raj Trade House, was served with a show cause notice on 08.09.2023 on the ground of difference between the GSTR - 1 and GSTR - 9C. Thereafter the Proper Officer issued show cause notice under sections 73/74 of the GST Act. The petitioner did not submit reply on account of illness.
- On 08.12.2023, the Proper Officer passed the impugned order, against which the petitioner preferred an appeal, which has been dismissed vide impugned order dated 25.06.2024.
Issue –
- Whether rejection of appeal on the ground of limitation is valid?
Order –
- The Single Bench of Hon'ble High Court observed that in M/s Yadav Steels, the court has held that delay in filing the appeal cannot be condoned beyond the prescribed period of limitation in the Act.
- In view of the aforesaid facts & circumstances of the case as well as the law laid down by this Court in the judgements cited above, the Court does not find any merit in these writ petition.
- Hence the writ petition dismissed.
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