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.