TaxTMI 
TaxTMI 
2024 (11) TMI 259
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.... 2023, CWP No. 26077 of 2023 (O&M), CWP No. 18591 of 2023, CWP No. 5397 of 2023, CWP No. 7816 of 2024, CWP No. 8517 of 2024, CWP No. 12742 of 2024, CWP No. 13358 of 2024, CWP No. 22946 of 2024, CWP No. 15632 of 2024, CWP No. 7684 of 2024, CWP No. 10089 of 2024, CWP No. 10105 of 2024, CWP No. 16348 of 2024, CWP No. 16353 of 2024, CWP No. 24025 of 2024 - -<br>GST<br>HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON'BLE MR. JUSTICE SANJAY VASHISTH Present: For the Petitioner : Mr. Arav Gupta, Advocate (in CWP No.27468 of 2023). For the Petitioner : Mr. Kunal Dawar, Advocate (in CWP No.18475 of 2023). For the Petitioner : Mr. Munish Gulati, Advocate (in CWP No.26077 of 2023). For the Petitioner : Mr. Arvind Galav, Advoca....
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....7-2024, CWP-12742-2024, CWP- 13358-2024, CWP-22946-2024, CWP-15632-2024, CWP-7684-2024, CWP-10089-2024, CWP-10105-2024, CWP-16348-2024, CWP-16353- 2024 and CWP-24025-2024 as a common issue is involved. 2. The short question involved in all these petitions is that whether the Appellate Authority hearing appeals in terms of Section 107 of the Act was legally correct in rejecting the appeals which had been filed after the requisite time period laid down in Haryana Goods and Services Tax Act, 2017 (for short 'the Act'). We find that while the petitioners had paid the pre-deposit for hearing on the appeal, it is an admitted position that the appeals had been filed beyond the limitation period that even beyond the period which could be condoned ....
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.... concerned Appellate Authority would be bound by the provisions of the Act, the same would not curtail the powers in any manner provided under Article 226 of this Court to exercise its jurisdiction in the facts of the case and condoned the delay. 3. The provisions of the said Act, 2017 are for the purpose of providing relief to the businessman in an appropriate matter where the demand may have been raised wrongfully or illegally by preferring an appeal. If on account of delay which may occur due to several reasons, relating to business affairs, the businessman is precluded from filing of an appeal, he/she would become remedy less. The cancellation of registration of GST has cascading effect on all the other businessman too who are receivin....