Order date – 5 April 2023

Parties – M/s.Sathya Furnitures Vs The Assistant Commissioner (ST) (FAC)

Key Pointers:

• The petitioner’s, M/s.Sathya Furnitures, approach to the court is belated as the impugned order was passed, and an appeal should have been filed within 120 days, with the possibility of seeking condonation. The delay is nearly four months, and no condonation is available after this period. 
• The issue is whether the Appeal be allowed ?
• The Court observed that the petitioner has given an explanation in the affidavit, but it has not weighed with the court in intervening in the matter.
• The validity of Section 16(4) of the Act, which the respondent used to reverse input tax credit, has been challenged and is pending consideration in WP.No.8154 of 2022 and other cases, but not at the instance of the petitioner.
• The petitioner is a small trader, and some explanation has been set out in the affidavit. The court allows the petitioner to approach the appellate authority within a week with all conditions for entertaining the appeal, including pre-deposit. The appeal shall be entertained without reference to limitation, but with compliance with all other requirements. The writ petition is dismissed with liberty, and no costs are awarded. The connected miscellaneous petitions are closed.

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