TaxTMI 
TaxTMI 
2025 (10) TMI 963
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....ction 107 of Haryana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 (for short - 'HGST/CGST Act') is alleged to have been incorrectly dismissed on the ground of delay without excluding the period spent by petitioner in pursuing the application under Section 161, seeking rectification of order dated 15.07.2024 passed under Section 73 of HGST/CGST in Form DRC-07. 2. Learned counsel for petitioner submits that petitioner is engaged primarily in retail and warehousing services pertaining to garments falling under HSN 61142000, 61143010, 61149090, suitcases and footwear falling under HSN 42021110 and 64031910, respectively. Show cause notice dated 16.05.2024 in form DRC-01 under Section 73 of HGST/CGST Act was issue....
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....0.01.2025. It is stated that petitioner specifically pleaded in the appeal that time consumed in pursuing the rectification application should be excluded while computing the period of limitation. Learned counsel for petitioner vehemently argues that appellate Authority has grossly erred in dismissing the appeal filed by petitioner under Section 107 of HGST/CGST Act read with section 20 of Integrated Goods and Services Tax Act, 2017 merely on the ground of delay, without excluding the period spent in rectification proceedings. It is, thus, prayed that this writ petition be allowed. 5. Learned counsel for State has refuted the arguments as raised while submitting that it was always open to petitioner to file an appeal while pursuing the r....
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....decision or order or notice or certificate or any other document, as the case may be: Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document: Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission: Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification." "Section 107. Appeals to Appellate Authority.- ....
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.... this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent....
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....shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to s....
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....wo days of passing of order dated 28.01.2025, dismissing the application seeking rectification. Appellate authority in impugned order dared 06.02.2025 has dismissed the appeal while holding that it is time barred as it was filed 109 days beyond the period of limitation of three months. It is stated that appeal has been filed beyond the period of limitation of three months for challenging order dated 15.07.2024 as it was filed on 30.01.2025 and is, thus, delayed by 109 days. 9. In the given factual matrix, where petitioner was admittedly awaiting decision upon its rectification application it cannot be held that there was delay in filing of the appeal. We do not find any merit in the argument raised by learned counsel for respondents to t....