Extension Granted: GST Appeal Allowed with 10% Deposit, Merits-Based Review Ensured for Appellant's Challenge

HC granted appellant eight weeks extension to file appeal challenging penalty order under GST Acts. Appellant must deposit 10% of Rs. 14,88,370/- and first respondent must consider appeal on merits without limitation objections. Court directed expeditious hearing with opportunity for appellant to present submissions, disposing writ appeal without imposing costs.

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Issues involved: Appeal against order passed in writ petition challenging imposition of penalty and interest under CGST, SGST, and IGST Acts without jurisdiction.

Issue 1: Challenge to order imposing penalty and interest

The appellant challenged Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023, alleging that the first respondent acted arbitrarily without considering their submissions during a virtual hearing. The order imposed penalty and interest under CGST, SGST, and IGST Acts without jurisdiction. The learned Judge in W.P.No. 27678 of 2023 disposed of the writ petition by granting the petitioner liberty to challenge the impugned order within thirty days and to deposit 10% of Rs. 14,88,370/- towards pre-deposit along with the proposed appeal.

Issue 2: Extension of time limit for filing appeal

During the appeal hearing, the appellant's counsel requested an extension of the time limit granted by the learned Judge to file an appeal before the first respondent and to make the required pre-deposit. The court granted an extension of eight weeks from the current date for filing the appeal along with the pre-deposit. The first respondent was directed to consider the appeal without raising any limitation issues and to pass an appropriate order on merits and in accordance with the law after providing an opportunity of hearing to the appellant expeditiously.

Conclusion:

The High Court extended the time limit for filing the appeal and making the pre-deposit, directing the appellant to comply with the learned Judge's order within the extended period. The court disposed of the writ appeal with the given directions, without imposing any costs. Connected miscellaneous petitions were closed, and the Registry was instructed to return the original copy of the impugned order to the appellant after substituting it with a copy.

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