TaxTMI 
TaxTMI 
2024 (5) TMI 915
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....usual course of business dealings and transactions had been supplying goods from its registered place of business. When the petitioner was supplying the goods covered under respective invoices, all dated 25th July 2022 and 26th July 2022 through a transporter namely M/s Manish Carriers, from the Kolkata to Assam the goods in question along with the vehicle was intercepted by the respondent no. 1 on 28th July 2022 on the ground of failure on the part of the driver of the conveyance to produce all relevant documents before the concerned authorities. Following the aforesaid, a physical verification order dated 29th July, 2022 was passed by observing as follows:- "1. The genuiness of the goods in transit (its quantity etc) and / or tendered d....
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....ssuance of form GST APL-02 on 30th June, 2023. It is in such circumstances that the petitioner once again filed another appeal on 5th July 2023 by incorporating the disputed amount. Unfortunately, on this occasion, since, the said appeal was filed one month beyond the prescribed period of limitation for filing of appeal, the said appeal was rejected. It is submitted that the petitioner having paid the penalty/interest under Section 129 (1) (a) of the said Act, could not have been called upon by the appellate authority to make payment of any pre deposit. 6. Unfortunately, since the petitioner had not inserted the amount of penalty in the "disputed tax" column by reasons of technical glitch, the same was rejected by the appellate authority.....
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....ribed and such appeal had been dismissed on technical grounds on 30th June, 2023, the appellate authority ought to have taken the same into consideration while passing the order dated 19th September, 2023. Although, it appears that the appellate authority by placing reliance on section 107 (4) of the said Act observed that the appellate authority is competent to condone the delay in preferring the appeal, provided the same is filed within one of the time prescribed, I am of the view that the said issue had already been decided by the Hon'ble Division Bench of this Court in the case of S.K. Chakraborty and sons v. Union of India & Ors., reported in (2023) SCConline Cal 4757. In the aforesaid judgment this Hon'ble Division Bench while interpr....