2025 (1) TMI 979

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC. CGST & CX Mr. Alok Kumar, Advocate Mr. Vikash Kumar, SC-11 Mr. Shashank Shekhar, Advocate (In Civil Writ Jurisdiction Case No. 16427 of 2024) For the Petitioner/s : Mr. Vinay Kumar Shraf, Advocate Mr. Amit Kumar Singh, Advocate Mr. Puneet Siddhartha, Advocate For the Respondent/s : Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC. CGST & CX Mr. Alok Kumar, Advocate Mr. Vikash Kumar, SC-11 Mr. Shashank Shekhar, Advocate. ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the assessments made for the assessment years 2017-18 and 2018-19 respectively. For convenience, we refer to C.W.J.C. No. 16407 of 2024, the w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly agitated in an appeal. The assessment order itself was dated 23.06.2023 (Annexure-P/2) which was not appealed within the time provided for under Section 107 of the CGST Act; within the four month period provided. 7. However, the Central Board of Indirect Taxes and Customs came out with Notification No. 53 of 2023, Central Tax at Annexure-P/3, which provided for a window of filing an appeal with respect to orders which were passed prior to 31.03.2023. The time provided was up to 31.01.2024 and there was an additional condition that admitted tax plus 12.5% of the amounts in demand, shall be paid through the Electronic Cash Ledger. The petitioner filed an appeal on 20.01.2024 and complied with the condition of payment of admitted tax and d....