TaxTMI 
TaxTMI 
2026 (4) TMI 1646
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....consent of learned advocates for the respective parties, the matter is taken up for final hearing and final disposal today. 3. Rule returnable forthwith. Ms. Pooja Ashar, learned AGP waives service of rule on behalf of the respondents. 4. By way of present writ petition, the petitioner assails the order passed under Section 73 of the Central / State Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act" for short), as well as the Appellate Order dated 29.08.2025 passed in Form GST APL-02 under Section 107 of the Act by respondent No.1 (hereinafter referred to as "the respondent" for short), rejecting the statutory appeal as time barred and the petitioner has further sought for the direction to the respondent authority t....
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..... The Appellate Authority, by way of impugned order dated 29.08.2025 dismissed the appeal on the ground of limitation and also holding that the appeal has been filed beyond the prescribed period of three months under Section 107(1) of the Act and further observed that the reason for delay given by the petitioner that he was not able to decide as to whether or not to take the benefit of the GST Amnesty Scheme or file an appeal was not properly explained by the petitioner and in wake of such observations, the Appellate Authority rejected the appeal of the petitioner on the ground of limitation which has now culminated into filing of the present writ petition. 6. Mr. Darshan Gandhi learned advocate appearing for the petitioner, has submitte....
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....additional affidavit that the Order-in-Original was passed on 30.08.2024 and in terms of Section 107(1) of the CGST Act, 2017, the statutory appeal was required to be filed within three months i.e. on or before 30.11.2024 with a further one month condonable period available under Section 107(4) of the Act. However, immediately after the passing of the impugned order, the Finance Act, 2024 introduced Section 128A providing a statutory scheme for waiver of interest and penalty in respect of demands pertaining to Financial Year (for short 'F.Y') 2017-18, 2018-19 and 2019-20. Thereafter, the Central Government, vide Notification No. 17/2024-Central Tax dated 27.09.2024, brought into force the relevant provisions of the Finance Act, and vide Not....
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.... three-month period, and in order to avoid forfeiture of the statutory right of appeal, the petitioner ultimately filed an appeal on 28.12.2024, i.e. within the one-month condonable period as envisaged under Section 107(4) of the Act. Thereafter, the GST Network issued further advisories in late December 2024 and January 2025 confirming phased availability of the prescribed forms, thereby validating the petitioner's bona fide wait during the initial period. 6.6 Mr. Gandhi, learned advocate also submitted that the resultant delay of 25 days beyond the initial three months was thus occasioned solely due to subsequent statutory amendments, procedural developments and portal constraints and that the delay was neither deliberate nor negligent....
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....was with regard to the Financial Year 2018-19. It was sought to be demonstrated that due to overlapping statutory changes and procedural uncertainty and portal constraints, there was a genuine indecisiveness by the present petitioner to avail the benefit of newly introduced statutory scheme or to pursue the statutory remedy. 9.3 Therefore, when the discretion was there with the Appellate Authority to condone the delay if it was satisfactorily explained, this Court has no hesitation in observing that the reason envisaged by the petitioner for delay of 25 days over and above 90 days is properly explained. 9.4 Section 107 (4) of the Act confers discretion to the Appellate Authority, to allow additional one month in case he/she is satisfi....