TaxTMI 
TaxTMI 
2022 (12) TMI 853
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by Deputy State Tax Commissioner, Appeal -1, Division - 1, Ahmedabad with the following prayers: 8) In view of the above, the Petitioner humbly prays that:- (A) YOUR LORDSHIPS may be pleased to issue a writ of Mandamus and/or any other appropriate writ, order or direction quashing and setting aside the order dated 28.09.2022 by the Ld. Deputy State Tax Commissioner, Appeal - 1, Division - 1, Ahmedabad under Section 107 of the Gujarat Goods and Services Tax Act, 2017; (B) YOUR LORSHIP may be pleased to condone the delay caused in preferring the appeal against the order dated 25.03.2022 and restore the Appeal filed- by the Petitioner in Form No. GST APL - 01 dated 17.09.2022 and direct the First Appellate Authori....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to remain unaware of these proceedings. 4. The show cause notice was issued by the respondent authority under the FORM GST APL-01 has been shortly paid and sought an explanation. This according to the petitioner is an ex-parte assessment and the demand. Petitioner also was not aware of filing of the appeal before the First Appellate Authority under Section 107 of the GST Act within the time prescribed under the Act. His bank account has been attached on 6.9.2022. The appeal preferred being in the FORM No. APL-01 on 17.9.2022. The petitioner has paid the pre-deposit being 10% of the tax in dispute arising from the order of 22.3.2022. The appellant authority vide order dated 28.9.2022 passed an order rejecting the appeal on the ground that....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment ought to have incorporated specific details to contents of a show cause notice as in prudent person would fail to respond to a show cause notice bereft of details, the Court also having an occasion to consider the issue of limitation to certain extent. It question of delay of more than 02 years, the writ applicant had preferred the appeal before the appellate authority by submitting the FORM GST APL-01 under Section 107 of the Act, 2017 read with Rule 108(1) of the Rules framed there under. He tried to offer the explanation for delay stating that because of the lack of knowledge about filing of returns, more particularly, when the turnover was 'NIL' under the bonafide belief that no return is required, he did not submit. He also offere....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pplications on the ground of violation of principle of nature justice, it also quashed and set aside all show cause notices seeking cancellation of registration with consequential orders and further directed the authority concerned to make an attempt to reduce the hardships and difficulties caused to the dealers on account of the technical bottlenecks or glitches in the GSTN Portal. 10. We notice in this decision which has been pointed out to this Court that the Onset of Pandemic Covid-19 which prevented the further follow up action was the reason for the Court to consider and be lenient in this case. In the instant case also, we notice that the petitioner's case was selected for scrutiny under Section 61. On having found the discrepancy....
X X X X Extracts X X X X
X X X X Extracts X X X X
....existed at the time when this order came to be passed. 12. Our attention is drawn to the fact that the right of appeal beyond the period of 30 days and the issue of limitation while dealing with Section 107 of GST Act is a larger issue which needs to be addressed. Noticing, particularly, the period of Pandemic and the order of the Apex Court in this relation in a given case to be applied to each matter, in our opinion, the appellate authority could have taken into consideration this entire period of Pandemic to condone the delay as the date of knowledge. So far as the case of the petitioner is concerned, the date of knowledge is 6.9.2022 and the bank attachment had been made on 6.9.2022 and he thereafter had approached the authority conc....