2025 (12) TMI 811

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.... Main Case 1. Prayer in this writ petition is for setting-aside of order-in-original dated 24.01.2024 (Annexure P-4) and order in appeal dated 19.06.2025 (Annexure P-7). 2. Petitioner, it is submitted, is a partnership firm engaged in the business of trading in used imported machinery, operating from Rohtak, Haryana, and registered under the Goods and Services Tax Act, 2017 (for short 'GST Act') bearing GSTIN 06AAHFL0563C1ZQ. 3. Audit under Section 65 of the CGST Act was conducted for the period July 2017 to March 2019, during which the audit team raised an objection regarding non-payment of IGST on ocean freight under RCM, as recorded in Audit Para-1. 4. Petitioner deposited sum of Rs.2,94,614/- under protest by fili....

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....cation with the petitioner. Reference is made to specific plea raised in the grounds of appeal filed before the Appellate Authority (Annexure P-5), however, this aspect was not even touched upon by the Appellate Authority and appeal was incorrectly dismissed being time barred. It has incorrectly been held that the last date of filing the appeal could be extended only upto 30.05.2024 whereas appeal was filed on 01.06.2024. Learned counsel for petitioner submits that last day for filing of appeal was 01.06.2024 and the same was admittedly filed on said date. It is, thus, prayed that this writ petition be allowed as prayed for. 10. Learned counsel for the respondent while opposing the writ petition is, however, unable to deny that calculati....

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....iod of one month as laid down in Section 107(4) of the CGST Act, 2017. Hence, I hold that the appeal is liable to be rejected on the sole reason of delayed filing." 13. Learned counsel for the petitioner has referred to the airline tickets reflecting the travel of petitioner during the relevant period. It is submitted that he was unable to place on record the entries in his passport because said passport has been surrendered for renewal of the same in the month of August, 2025. Petitioner has thus been able to indicate sufficient cause for not filing the appeal within the period of three months and moreover Appellate Authority has also not disputed the same, but has dismissed the appeal having been filed one day after the period of limit....