TaxTMI 
TaxTMI 
2026 (1) TMI 1432
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....ions of Section 75(4) of CGST/OGST Act, 2017 and in violation of principals of natural justice. The petitioner, therefore, prays that your Lordships would be graciously pleased to admit this writ petition, call for the records, and after hearing the parties, allow the same, issue writ/writs in the nature of certiorari/mandamus and/or any other further writ/direction to quash actions of the 1^st Opposite Party by way of passing the Impugned Appeal Order passed in Form GST APL 04 vide Ref No. ZD211123017594W dated 21.11.2023, as arbitrary, unconstitutional and contrary to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India; And further be pleased to pass any other order/orders to quash the impugned actions of the 1st Opposite Party by way of Order vide Ref No. ZD210425019817H dated 30.04.2025 rejecting the application for rectification dated 16.12.2023 without providing the opportunity of personal hearing and without considering the submission of the Petitioner arbitrary, unconstitutional, unreasonable, contrary to Section 161 of the OGST/CGST Act, 2017 and violative of principles of ....
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.... appearing for the petitioner submitted that the opposite party no. 2 before passing the Order-in-Original in Form GST DRC-07, dated 26th October, 2022, having not afforded an opportunity of hearing to the petitioner, fell gross error of violation of principles of natural justice as also violation of the provisions of Section 75(4) of the GST Act. He further submitted that the Section 75(4) of the GST Act clearly lays down that an opportunity of hearing is required to be granted to the person chargeable with tax whenever any adverse decision is contemplated. 3.1. Therefore, the order passed by opposite party no. 2 is not only bad in law, but also smacks arbitrariness and contrary to the settled principles of law and, therefore, it is prayed that the order(s) requires to be declared non est as it violates the principles of natural justice. 4. At this stage, Mr. Sunil Mishra, learned Standing Counsel for the CT & GST Department strongly opposing the contention of the learned Advocate appearing for the petitioner submitted that once the petitioner has chosen to avail alternative remedy provided under the GST Act by filing appeal, in the event of dismissal of appeal, he could not....
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....the same and in order to facilitate smooth filing of an appeal before the said Tribunal, a 'User Advisor for the GSTAT e-Filing Portal' is also issued by the authorities containing the timeline within which the appeal can be filed before the GSTAT in the following: "User Advisory for the GSTAT E-Filing Portal Please note that this advisory is only a snapshot for the entire appeal filing process. For detailed understanding and in order to have a seamless experience on the portal, users are advised to refer to the E-filing user manual, FAQs and user videos. Important Timelines → Staggered Filing Period (Until December 31st, 2025):-The filing window for second appeals filing is based on staggering of the ARN/CRN of first appeal filed in APL-01/03 before the Appellate Authority or the notice in RVN-01 issued by the Revisional Authority. The system first validates the ARN/CRN date and only upon successful validation of the date of the ARN/CRN of the APL-01/APL-03/RVN-01, the appellant can proceed further to Login/Registration. The schedule for filing is as follows: TABLE Sl.No. Period of filing appeal in Form APL-01 or APL-03 under secti....
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....lating to any ARN/CRN could not be filed within the window scheduled for it, the appellant can still come on any subsequent date but before 30th June, 2026. → It may further be noted that appeals before the GSTAT against any order of the appellate/revisional authority in APL-04 that has been communicated on or after 1st April, 2026 shall have to filed before the appellate Tribunal within three months of the order of APL-04 being communicated. → Appeals before the GSTAT in cases where the appeal in APL-01/03 or notices in RVN-01 are not available in the GSTN system: for all the Appeals filed before the Appellate authority or notices of the Revisional authority where the ARN/CRN is not available in the GSTN system, the filing window will open from the midnight of 31st December 2025 and will expire on June 30. 2026. → Thus, users are strongly advised not to hurry since more than sufficient time has been provided for filing appeals before the GSTAT wherever the orders in APL-04 have been issued on or before 31st March 2026. ***" 7.4. It is also brought to the notice that certain modifications are made by Order dated 24.09.2025 of th....