TaxTMI 
TaxTMI 
2025 (7) TMI 1998
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....oner seeks to challenge the order dated 03rd May 2025 (Annexure-4) passed by the Assistant Commissioner, Circle-A, Hanumangarh whereby exercising powers under section 74,50 of RSGT Act, 2017 for the financial year 2018-2019 a demand of Rs. 16,63,946/- (SGST of Rs. 8,31,973/- + CGST of Rs. 8,31,973/-) was raised against the petitioner along with interest and penalty. 2. The petitioner has approached this Court stating that the appeal is not being entertained for the reason that the period of 30 days has expired as per the provision of section 107(1) of the RGST Act, 2017 and the appellate authority is, therefore, not entertaining or registering the appeal. Learned counsel for the petitioner submits that the issue in hand is....
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.... entire operations of the partnership firm. The learned counsel for the petitioner thus submits that the appeal could not be filed within the time framed and thus for reasons beyond the control of the petitioner- Firm, the petitioner has been rendered remedy less inasmuch as the department is not entertaining the appeal which are being filed beyond the period of 3 months with an extended period of further one month as provided under section 107 of the CGST Act, 2017. He further submits that the amount in question is disputed and the petitioner has got a strong ground to challenge the correctness of the order impugned. 5. The learned counsel for the respondents on the other hand submits that in view of the provisions under section 107, th....
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....inter-state sale of goods in the form of Central Sales Tax as also to levy tax by the State Governments on retail sales in the form of Value-added Tax, entry of goods in the form of Entry Tax, Luxury Tax etc. The provisions under the CGST Act besides seeking levy and calculation of taxes are also intended to facilitate commercial and business activities. The legislative intentment in this regard is manifest in the provisions under Section 30 of the CGST Act. In the backdrop of such legislative intentment, the provisions under Section 107 of the CGST Act cannot be frustrated on mere technicalities. A right to appeal as provided under the statute must be decided on merits irrespective of some laches or delay on the part of the Assessee. This ....
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....powers to condone the delay in preferring the appeal." 8. Identical observations were made by the Division Bench of this Court in D.B. Civil Writ Petition No. 14658 of 2024 "Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors.". 9. In the present case as regards the difficulty on the part of the petitioner to contest the case or not having the knowledge of passing of the order dated 03rd May 2024, the reasons have been pleaded in para 8 and 9 of the writ petition. For sake of convenience, the same are reproduced as under:- "8. That, after the Show Cause Notice under Section 74 of the CGST Act was issued to the Petitioner on 22.12.2023, Shri Rajendra Prasad was diagnosed with severe medical a....