2025 (8) TMI 1205

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.....2025 passed in Form GST APL-02 by respondent No. 2 by exercising of power under Section 107 of the Chhattisgarh Goods & Services Tax Act, 2017 (for short the "Act 2017"), whereby, respondent No. 2 has rejected the appeal of the petitioner and affirmed the ex-parte demand order dated 29.04.2024 passed by respondent No. 3 in Form GST DRC-07 pertaining to the Financial Year 2018-19. 2.Facts of the case, in brief, are that the petitioner/Company having GSTIN/ID 22AAACG1846P1ZJ has filed its annual return for FY 2018-19 declaring total turnover of Rs. 60,97,61,933/- on which total GST amounting to Rs. 8,46,61,792/- along with late fees of Rs. 21,900/- has been paid. On 11.12.2023, respondent No. 3 issued a scrutiny notice in Form GST ASMT-10....

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....ng any opportunity of hearing to the petitioner. He further submits that even the Appellate Authority/respondent No. 2 without examining the cause of delay and without considering that application has been filed within the condonable period as prescribed under Section 107 (4) of the Act 2017 has summarily rejected the appeal of the petitioner. He submits that there was delay of only 26 days in filing the appeal and the Appellate Authority has power to condone the delay if the appellant was prevented by sufficient cause from presenting the appeal within the period of three months or six months, as the case may be, and further period of one month. He submits that the appellate Authority has also not considered the mandate of sub section (4) o....

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.... 2017 issued on 27.12.2023 four descriptions have been mentioned in which at serial No. 1 description is made with regard to the date by which reply was to be submitted i.e. 29-01-2024. However, in respect of other three columns i.e. date of personal hearing, time of personal hearing and venue where personal hearing will be held, "NA" is mentioned which means no details have been given with regard to said descriptions. 6. Heard learned counsel for the parties and perused the documents placed with the petition carefully. 7. There is inbuilt mechanism in the Act of 2017 for compliance of natural justice. It is provided in the Act that wherever any order is contemplated and any adverse decision is contemplated against anyone, it is manda....

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....llant was prevented by sufficient cause within the prescribed period of limitation. However, in the present case, from perusal of impugned order, it is explicit that no such factor has been considered and no reason has been assigned. 10. Generally when any application or appeal is preferred within a condonable period the concerned Authorities are expected to consider the delay in liberal manner. Although in the tax statute the limitation is interpreted in strict manner but when the legislature itself has prescribed extended period of time after period of limitation then the Authority ought to have considered such aspect and examined the cause shown by the appellant. 11. Even the Hon'ble Supreme Court has explained the expression &....