GST Act Appeal: Time Extension Dispute Resolved with Guidance on Sections 129 and 130 Without Mandamus

HC examined a GST Act case concerning appeal time extension and penalty provisions. The court acknowledged the petitioner's arguments about discriminatory notification but declined to issue a mandamus. Instead, the HC directed the Central Board of Indirect Taxes to review and consider including Sections 129 and 130 in the notification, effectively providing guidance without a binding directive. The case was adjourned indefinitely.

---

---

Issues involved:
The issues involved in this judgment are the extension of time to file appeal under the Central Goods and Services Act, 2017, and the exclusion of penalty provisions under Sections 129 and 130 of the Act from a specific notification.

Extension of Time for Appeal:
The petitioner argued that a notification issued by the Central Board of Indirect Taxes and Customs extended the time to file an appeal under Section 107 of the Act but only covered orders passed under Sections 73 and 74, excluding Sections 129 and 130. The petitioner contended that this was discriminatory and urged for inclusion of penalty provisions under Sections 129 and 130 in the notification.

Court's Decision on Inclusion of Sections 129 and 130:
The Court acknowledged the petitioner's argument but stated that it could not issue a writ of mandamus to direct the Central Government to include Sections 129 and 130 in the notification. However, the Court expressed the view that the Government should consider adding these sections to ensure that the benefit provided for orders under Sections 73 and 74 is also extended to Sections 129 and 130.

Direction to the Central Board of Indirect Taxes:
The Court directed the Central Board of Indirect Taxes, Ministry of Finance, to review the matter promptly and consider including Sections 129 and 130 in the notification. The Court adjourned the matter indefinitely, allowing the petitioner's counsel to mention it at the appropriate time.

Impleadment of Respondents:
The petitioner's counsel was instructed to include the Central Board of Indirect Taxes and Customs and G.S.T. Council as respondents during the day's proceedings. Additionally, a copy of the order was to be served to the counsel representing the Central Board of Indirect Taxes and Customs for necessary communication to the client.

---