TaxTMI 
TaxTMI 
2026 (5) TMI 1294
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....or the petitioner in the rest of the petitions, adopted the submissions advanced by Shri Deepanshu Sharma, learned counsel appearing for the petitioner in Writ Tax No. 2173 of 2026. In addition to the aforesaid, Shri Suyash Agarwal, learned counsel for the petitioner has raised certain additional issues, which shall be dealt with in the subsequent paragraphs of this judgment. 3. The present bunch of writ petitions has been filed by the different petitioners assailing the legality and validity of the impugned appellate orders passed by the respective appellate authorities in their individual appeals. By means of the aforesaid orders, the appeals preferred by the petitioners against the assessment/adjudication orders have been dismissed solely on the ground of delay and laches, without entering into the merits of the controversy involved in the matter. The petitioners, being aggrieved by the rejection of their appeals on the aforesaid technical grounds, have approached this Court by means of the present writ petitions. 4. Since learned counsel for the parties submit that the issues arising in these writ petitions are similar, the same are being adjudicated by this common order.....
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....nch of cases and the issue in hand is squarely covered by the said judgement. He further submits that the Division Bench of this Court in M/s Associate Molasses Transport Company Vs. State of U.P. & Another [Writ Tax No. 539/2026, decided on 27.01.2026], after noticing the fact, has allowed the writ petition and remanded the matter back to the appellate authority to pass appropriate order in accordance with law keeping in mind the law laid down in Bombino Agro Industries Limited (supra). He further submits that this Court in M/s A.S. Engineering Vs. State of U.P. & Another [Writ Tax No. 1314/2026, decided on 16.04.2026] has followed the two judgements of the Division Bench of this Court and remanded the matter back to decide afresh. He further submits that the judicial propriety should be maintained and the present petitions may be entertained. In support of his submissions, he has placed reliance on the judgements of the Apex Court in Tribhuvandas Purshottamdas Thakur Vs. Ratilal Motilal Patel [AIR 1968 SC 372] and Radha Krishan Industries Vs. State of Himachal Pradesh & Others [(2021) 6 SCC 771]. 9. In rebuttal to the aforesaid submissions, the learned Additional Advocate Gene....
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....ming against the original order or notice, now, the petitioner can very well be relegated to alternative remedy provided under sections 112 & 113 of the GST Act. Additional Issue raised by Shri Suyash Agarwal in Writ Tax No. 2312 of 2026: 11. Shri Suyash Agarwal, learned counsel for the petitioner raises another issue that under section 107 of the GST Act, the power of the appellate authority is coterminous. He further submits that the said power cannot be curtailed. He further submits that section 107 of the GST Act is analogous and pari materia to section 251 of the Income Tax Act. He further submits that once the appellate court has an absolute power to enhance, therefore, the matter which was not decided, can also be decided in the first appeal. In support of his submissions, he has placed reliance on judgement of this Court in CIT Vs. Kashi Nath Candiwala [(2005) 144 Taxman 840 (All)] and S.D. Traders Vs. CIT [(2019) 111 Taxman.com 93 (Allahabad)]. 12. The said submissions has vehemently been opposed by the learned Additional Advocate General by submitting that the GST Act is a complete Code in itself. He further submits that the provisions of the GST Act are entirely....
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....tate/Central Act, by making such documents available on the Common Portal or by making dispatch through electronic mode, is permissible in law, and therefore a valid procedure. (ii) No order of priority exists between the first five modes of service, that may be adopted by the revenue authorities amongst clauses (a) to (e), of Section 169(1) of the Act. (iii) Only before adopting service through affixation under clause (f), satisfaction must be recorded that it is not 'practicable' to serve such notice or order through any of the modes specified in clauses (a) to (e). That principle has no application to the choice that the revenue authorities may otherwise make between the modes specified in clauses (a) to (e). (iv) The deeming fiction of law leading to constructive service, is available only with respect to service effected through modes specified in Clauses (a), (b), (e) and (f) (where applicable), of Section 169(1) of the Act. (v) By way of necessary corollary, the deeming fiction of law leading to constructive service is not available with respect to Clauses (e) and (f) of Section 169 (1) of the State/Central Acts, in view of the direct prov....
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....sessee - of the contents of such notices and orders, strictly in terms of Section 169 of the State/Central Acts, specifically for the purpose of filing appeal or raising other challenge to an adjudication order etc. (x) We avoid suggesting any administrative measure that the revenue authorities may adopt, since the measures proposed have been strongly objected to and it has also been informed to the Court (through 'Y'), that the State Government cannot provide for such measures. However, we leave it to the wisdom of the State authorities to look at the practicalities of the situation and the steps taken by the Central revenue authorities, in the same situation. The assessees being one class of persons who exist in a singular tax eco-system created by uniform GST laws that are pari materia to each other, from beginning to end, i.e. the State Act and the Central Act, the fact that in some proceedings drawn by authorities under the Central Act, notices and orders may be issued through physical mode also, while in another set of proceedings (against the same class of persons), drawn by the State authorities, notices and orders may be issued only through electronic mode, is not....
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....me reluctance at the first stage itself, to take any positive criticism of the working of its Common Portal, and the urgent need to improve it - to make it more user friendly and enable the taxpayers to make compliances and pay their revenues within time, we leave GSTN with the thought that it is not it's object of incorporation to deal with lakhs of complaints as it already has and to continue to remain rigid in its approach. Rather, its object of incorporation commends that it responds to the need of the times pro-actively, to cater to the needs of the India's growing economy and the traders and business persons who are its users and who trust and rely on such mechanism not for any other reason but to help their businesses grow, that in turn contributes to the economic growth of the country itself. 105. Accordingly, these writ petitions are allowed. Individual Adjudication Orders are set aside, subject to deposit of 10% of the disputed demand of tax only, within four weeks from today. Also: (i) Subject to the individual petitioner filing a copy of this order together with proof of deposit made, before the Adjudicating Authority within a month, the Adjudicating A....
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....that since the appeal order has been challenged the matter may be placed before learned Single Judge. 6. Though, the preliminary objection is technically correct, at the same time to serve the best interest of justice, no useful purpose may be served in pushing this file which is before us, to the roster of the learned Single Judge in view of the order proposed to be passed. 7. In view of the law laid down in M/S Bambino Agro Industries Ltd. (supra), it admits of no doubt that the order of appeal authority is not sustainable on the issue of limitation. Once the assessee has not been communicated the ex-parte adjudication order that had only been uploaded on the common portal, the issue of limitation did survive for consideration by the appeal authority in view of the stand taken by the present petitioner that ex-parte adjudication order dated 14.10.2025, much later upon initiation of recovery proceedings. 8. Though, we are not making any observation as may affect the findings that may be returned by the appeal authority on the issue of limitation, it does commend to us that the matter requires afresh consideration by the appeal authority, keeping in mind ....
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....l has raised objection that since the appeal order has been challenged the matter may be placed before learned Single Judge. 6. Though, the preliminary objection is technically correct, at the same time to serve the best interest of justice, no useful purpose may be served in pushing this file which is before us, to the roster of the learned Single Judge in view of the order proposed to be passed. 7. In view of the law laid down in M/S Bambino Agro Industries Ltd. (supra), it admits of no doubt that the order of appeal authority is not sustainable on the issue of limitation. Once the assessee has not been communicated the ex-parte adjudication order that had only been uploaded on the common portal, the issue of limitation did survive for consideration by the appeal authority in view of the stand taken by the present petitioner that ex-parte adjudication order dated 14.10.2025, much later upon initiation of recovery proceedings. 8. Though, we are not making any observation as may affect the findings that may be returned by the appeal authority on the issue of limitation, it does commend to us that the matter requires afresh consideration by the appeal auth....