2025 (8) TMI 885

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....ASAD ) Heard learned counsel for the petitioner and learned Senior Standing Counsel for the Department of CGST and CX. 2. At the outset, it is recorded that this Court having noticed that counter affidavit was served upon learned counsel for the petitioner today itself, called upon learned counsel for the petitioner to say as to whether he would like to file a rejoinder to the counter affidavit and for that reason, the matter is to be adjourned. 3. Learned counsel for the petitioner submitted that he is not required to file any rejoinder and is ready to argue the matter. 4. In the present writ application, the petitioner is seeking a writ in the nature of a Writ of Certiorari to quash and cancel the order dated 09.10.2024 passed in App....

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....is Court in the case of M/S Ambey Refrigerator Vs. The State of Bihar and Others (CWJC No. 6292 of 2023), learned counsel submits that this Court may be pleased to set aside the impugned orders. 8. In course of hearing of the writ application, learned counsel has placed before this Court another judgment of the learned co-ordinate Bench rendered in the case of M/S New Elegant Homes Planners and Developers Pvt. Ltd Vs. The State of Bihar and Others (CWJC No. 1709 of 2025) to strengthen his submission that in a similar circumstance, the learned co-ordinate Bench had been pleased to set aside the order of cancellation of registration. 9. Mr. Anshuman Singh, learned Senior Standing Counsel for the Department of CGST and CX submits that in thi....

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....) and 107(4) of the CGST Act, 2017, learned Senior Standing Counsel submits that the appellate authority could not have condoned the delay of more than one month from the date of expiry of the period of limitation. It is submitted that by judicial pronouncements, it has already been held that in such circumstances where the statute itself prescribes the maximum period which may be condoned by a statutory authority, the said statutory authority being a creature of law would not have gone beyond the statutory provision. 13. It is submitted that the appeal itself was preferred after a period of almost four years, therefore, the appellate authority has not committed any illegality in passing of the impugned order dismissing the appeal. 14. We....

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....ner was not aware of the said order, still the appeal was preferred after about four years. The appellate authority has passed the impugned order dated 09.10.2024 (Annexure 'P/2') whereby the appeal preferred by the petitioner has been rejected on the ground of limitation. The appellate authority has relied upon the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur reported in 2008 (221) E.L.T. 163 (SC). We have further noticed that the Government had come out with an amnesty scheme by Circular No. 3 of 2023 by which the registered dealers whose registrations were cancelled were permitted to restore their registration on payment of all dues between 31.03.2023 to 31.08.2023.....