AI Drafter 
TaxTMI 
TaxTMI 
2024 (12) TMI 137
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....ST/SGST Acts, the petitioner suffered Ext.P2 series of orders under Section 62 of the CGST/SGST Act. These orders were issued on 11.2.2020 and 12.2.2020. According to the petitioner, the petitioner could not file any appeal against the orders for the months of January 2018, March 2018 and October 2018, as the petitioner could not download the file and proceed to file an appeal on the portal. According to the petitioner, though the petitioner took up the matter with the GST help desk even they could not resolve the problem of the petitioner. It is submitted that this Court can direct the consideration of the appeal in the exercise of Writ Jurisdiction. It is submitted that the Calcutta High Court has considered a similar issue and has held t....
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....nterprises v. CCE and Ors, (2008) 3 SCC 70. The issue was considered in the context of Section 35 of the Foreign Exchange Management Act, 1999 in Ketan V. Parekh v. Enforcement Directorate, (2011) 15 SCC 30. After considering the provisions of the Limitation Act, 1963 it was held:- 17. Section 35 of the Act as also Sections 5, 14 and 29(1) and (2) of the Limitation Act, which have bearing on the decision of the issue raised in the appeals, read as under: "35. Appeal to High Court.-Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law arising....
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....k Limited v. Assistant Commissioner (Judgment dated 7.11.2024 in W.P (C) No. 27865 of 2024) where I have held as follows:- "4. Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents, I am of the view that the learned Standing Counsel appearing for the respondents may be right in contending that in normal circumstances, this Court will not restore an appeal which has been rejected on the ground that it was filed beyond the period of limitation if it has found that such rejection was justified by the statutory provisions governing the filing of such appeal. However, if this Court comes to the conclusion that there are some special and extraordinary circumstances which could ....
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....he Constitution permitted the High Courts to even strike down a parliamentary enactment, on such a case being made out, and we have hesitated to concede the power of even substituting a punishment/penalty, on such case being made out. What a difference? May it be pointed out that Service Tribunals too, set up with the aid of Article 323-A have the power of striking down a legislative act. 22. The aforesaid has, therefore, to be avoided and I have no doubt that a High Court would be within its jurisdiction to modify the punishment/penalty by moulding the relief, which power it undoubtedly has, in view of a long line of decisions of this Court, to which reference is not deemed necessary, as the position is well settled in law. It may....
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....nst Ext.P3 order can be restored to file with a direction to the Appellate Authority to hear and dispose of the appeal on merits and in accordance with the law. 6. Accordingly, this writ petition is allowed, setting aside Ext.P5 order of the Appellate Authority and directing that the appeal filed by the petitioner against Ext.P3 order-in-original shall be heard and disposed of in accordance with the law by the Appellate Authority after affording to the petitioner an opportunity of being heard. It is made clear that this order has been issued taking into consideration the extraordinary and special circumstances and this judgment shall not be treated as a precedent applicable in all cases where the appeal has been filed beyond time a....