GST Appeal Time Extension Denied: Government Advised to Review Notification No.53/2023 Provisions for Potential Amendments

HC ruled on GST appeal time extension, finding no mandamus could compel inclusion of Sections 129 and 130 in notification No.53/2023. While not directly ordering amendment, the court suggested government review and potentially extend time provisions to these sections. Case was adjourned sine die with directions for parties to exchange affidavits and maintain communication with relevant authorities.

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Issues:
The issues involved in the judgment are the extension of time to file appeal under sub-section (1) of Section 107 of the Central Goods and Services Act, 2017 and the exclusion of penalty provisions under Sections 129 and 130 of the Act in a notification issued by the Central Board of Indirect Taxes and Customs.

Extension of Time for Filing Appeal:
The petitioner's counsel highlighted that a notification (No.53/2023-Central Tax) extended the time to file appeal under Section 107 of the Act until January 31, 2024, but it only covered orders under Sections 73 and 74, excluding Sections 129 and 130. The petitioner argued that this selective inclusion was discriminatory and urged for the penalty provisions to be incorporated as well.

Court's Decision on Inclusion of Sections 129 and 130:
The Hon'ble Judge opined that the Court couldn't issue a mandamus to include Sections 129 and 130 in the notification. However, the Judge suggested that the Government should consider adding these sections to ensure the benefits provided for orders under Sections 73 and 74 are extended to Sections 129 and 130. The Judge directed the GST council and the Central Board of Indirect Taxes to address this matter promptly.

Adjournment and Further Directions:
The Judge adjourned the matter sine die, granting liberty to the petitioner's counsel to mention it when appropriate. The parties were instructed to exchange affidavits in the meantime, and the petitioner's counsel was directed to inform the office of the learned A.S.G.I. about the order.

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