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Judgment
6 paragraphs · 336 wordsPankaj Purohit, J
By means of this writ petition the petitioner has challenged the order dated 26.09.2023 (Annexure 1 to the writ petition) whereby the penalty to the tune of Rs.8,32,612/- was imposed upon the petitioner for gross violation of the provision of Section 129 Sub Clause (III) of Central Goods and Service Tax, Act 2017 (hereinafter referred to GST Act) applicable to the State of Uttarakhand.
It is contended by learned counsel for the petitioner that against the said order the appeal is provided under Section 107 of the aforesaid Act of 2017 but due to some litigation before the this Court the appeal could not have been filed by the petitioner. Now, the litigation in SPA No.238 of 2024 M/s Thukral Steel Engineers vs. Deputy Commissioner, State Goods and Service Tax & Another has been reviewed and the avenue of filing the appeal against the order of penalty dated 26.09.2023 is opened to the petitioner. The petitioner is ready to file appeal under the provisions of the Act of 2017 as stated above but due to pendency of the aforesaid Special Appeal, there occasioned a delay of 270 days in filing the appeal.
Now the learned counsel for the petitioner willing to file appeal but he wants interference of this Court by directing the appellate authority to visit the question of limitation liberally.
Learned counsel for the respondent State has no objection to the preposition submitted by learned counsel for the petitioner.
Accordingly, the writ petition is disposed of. Petitioner may file appeal before the appellate authority under Section 107 of the Act of 2017 within a week from the date of production of certified copy of this order. It is provided that learned appellate authority shall consider the question of delay in filing the appeal liberally in the light of the judgment dated 02.08.2024 passed by this Court in Special Appeal No.238 of 2023 M/s Thukral Steel Engineers vs. Deputy Commissioner, State Goods and Service Tax & Another.