2022 (6) TMI 764

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....ving heard Mr. Kanodia, learned advocate appearing for the applicant/appellant and Mr. Ghosh, learned Government advocate appearing for the respondents, we are of the considered view that sufficient cause has been shown for belated presentation of the appeal. 3. Accordingly the application is allowed. Re : M.A.T. 714 of 2022 4. This intra-Court appeal filed by the writ petitioner is directed against the order dated 17th February, 2022 in W.P.A. No. 2168 of 2022. The appellant had filed the writ petition challenging an order passed by the respondents under section 74(9) of the CGST/SGST Act. To take a decision in this appeal, we are not required to examine the merits of the matter as the appellant is before us with the grievance that the ....

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....submitted that the time for filing a statutory appeal as against the order impugned in the writ petition had expired only on 28th May, 2022 and even much prior to that recoveries have been effected. It is further submitted that in the writ petition a specific ground has been raised with regard to the jurisdiction of the authority to issue show-cause notice and to adjudicate the matter. It is fairly submitted that such objection was not raised at the first instance by submitting the reply to the show-cause notice but it is the submission of the learned advocate for the appellant/petitioner, a jurisdictional issue can be canvassed at any point of time and there is nothing to indicate that the appellant had given up such a point nor acquiesced....