2026 (2) TMI 993

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....he said Act of 2017') whereby the petitioner's appeal against an adjudication order dated December 31, 2023 passed under Section 73 of the said Act of 2017 has been dismissed by confirming the said adjudication order. 3. The appellate order has held against the petitioner on the ground that the Appellate Authority did not find any reason for there being a "difference in GSTR-1 and 3B recorded in GSTR-9C". The Appellate Authority has also drawn adverse presumption against the petitioner on the ground that despite opportunity being granted to submit additional documents namely certificate of Chartered Accountant with UDIN, GSTR-9 and GSTR-9C the petitioner has not produced the same. 4. Mr. Choraria, learned Advocate appearing for the pe....

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....e found fault with the petitioner for not submitting GSTR-9 before the Appellate Authority inasmuch as the same is already available on the relevant portal. It is submitted that the petitioner could not be penalized for not producing Form GSTR-9C since there is no requirement of filing Form GSTR-9C for the petitioner as the petitioner does not fall within the category of persons having turnover of Rs. 5 crore and above. He seeks setting aside of the order impugned with a direction to take a fresh decision. 8. Mr. Bhattacharya, learned Advocate appearing for the respondent CGST Authorities submits that the order impugned does not call for any interference. It is submitted that it is evident that a proper certificate of the Chartered Accou....

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....ity. 13. In such view of the matter, liberty is granted to the petitioner to approach the Appellate Authority with all relevant documents including the certificate of the Chartered Accountant within a period of two weeks from date. If the petitioner approaches the Appellate Authority in terms of this order, the Appellate Authority shall reconsider the petitioner's case in the light of the documents produced and submissions made by the petitioner in accordance with law. 14. The appellate order impugned dated September 25, 2024 shall be kept in abeyance for a period of eight weeks from date. The Appellate Authority shall conclude the proceedings and within the aforesaid period upon considering the documents submitted by the petitioner a....