Order Date  – 17 December 2024

Parties: M/s. Bokna Raiyat Rojgar Committee Vs Union of India, The Commissioner, Central Goods and Service Tax Act and Central Excise (Appeal) and The Superintendent, CGST and Central Excise

Facts  – 

• The Petitioner,  M/s. Bokna Raiyat Rojgar Committee,  was issued with a show cause notice on 26.03.2022 on the ground that the petitioner had not filed its return for a continuous period of six months and an order has passed against the Petitioner. 
• The appeal filed by the petitioner was rejected on the ground of being filed after expiry of period of limitation as prescribed under Section 107 of the Central Goods and Services Tax Act, 2017.

Issue  – 

• Whether the appeal filed by the petitioner is within time limit? 

Order  – 

• The Divisional Bench of Hon'ble High Court observed that the petitioner, filed the appeal not only beyond the period of limitation of few days; rather he filed the application after a delay of almost 17 months and no reasons have been assigned.    
• The petitioner did not file its return for a continuous period of six months and on the other hand, petitioner-Firm filed appeal before the appellate authority after a delay of almost 17 months which is admittedly beyond the period of three months for filing appeal as prescribed under Section 107 (1) of the CGST Act, 2017. 
• Accordingly, the instant writ application stands dismissed.