2026 (6) TMI 247

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PVC strip along with tax invoice of Rs. 6,74,688/-, plus IGST Rs. 1,21,443=84 vide Tax Invoice dated 24.04.2024, E-way bill no. 291754041449 generated on 26.04.2024. At the time of interception by respondent no. 3 on 14.05.2024 of the Vehicle No. DL 1 MA 1725. The driver produced tax invoice and e-way bill for verification. The statement of the driver was recorded, MoV-01 and interception memo was prepared MOV-02 both dated 15.05.2024 and physical verification report MOV-04 dated 16.05.2024. The seizure order came to be passed by respondent no.3 on 16.05.2024. A notice under Section 129 of the Act came to be issued by the respondent no.3 and a penalty of Rs. 2,42,888/- under Section 129(1)(a) of the Act on 16.05.2024. The writ petitioner deposited the penalty of rupees under protest. Against the penalty order preferred an online appeal before the second respondent on 27.09.2024 which was delayed by 12 days along with the appeal of delay of condonation was also preferred, however, the second respondent proceeded to reject the appeal so preferred by the writ petitioner vide order dated 16.10.2024 on the ground of delay. 5. Questioning both the orders, the present petition has bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2351; // प्रस्तुत दूषित अपीत सुश्री शिवानी अग्रवाल, असिस्टेन्ट कमिश्नर, राज्य कर, सचत दत चतुर्थ इकाई, गौतमबुद्धनगर द्वारा उ० प्र० मात एवं सेवा कर अधिनियम 2017 की धारा-129 के अन्तर्गत आदेश दिनांक 16-05-2024 के विरुद्ध दिनांक 27-09-2024 &#....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., but the CA to the reasons best known to him was misconceived as to date of order and hence failed to file appeal within stipulated period of 90 Days plus condonable period of 30 days u/s 107 of the CGST ACT 2017. Since the deponent was not well during the relevant period immediately upon recovery the deponent contacted the CA and came to know that the Appeal has not been filed in mistake on account of misunderstanding as to date of service of order. That upon knowledge this appeal is being filed immediately delayed by 13 days beyond the condonable period. The delay has occurred for no fault of the deponent and his employees, but due to fault of the CA to whom the task was assigned, which should kindly be pardoned. उपरोक्त के अतिरिक्त निम्न अतिरिक्त कथन तथा माननीय न्यायालयों के निम्न न्या&#23....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellate Authority is directed to receive and WEB Codispose of the appeal on merits if the appeal is received within a maximum period of ten days from the date of receipt of a copy of this order. 2- THE Hon'ble HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.08.2024, W.P. No. 18545 of 2024 and W.M.P.Nos. 20328 & 20331 of 2024, G.R.Megaa Engineering vs The Deputy Commissioner (ST) (GST), GST-Appeal, Chennai-1, C.T. Annexe Building, No.1 Greams Road, Chennai-600 006., The State Tax Officer, Tondiarpet Assessment Circle, Integrated Commercial Taxes Offices Building, Chennai North Division, No.32 Elephant Gate Bridge Road, Chennai 600 003. "On examining the impugned appellate order, it is clear that the petitioner presented the appeal on 26.12.2023 and the condonable period lapsed on 17.12.2023. The period of delay beyond the condonable period is only nine days. In the affidavit filed in support https://www.mhc.tn.gov.in/judis of the writ petition, the petitioner stated that the popers were handed over in the accountant for filing the appeal and that the petitioner was not well during the relevant period. Immediately upon recovery, the petliloner contacted the auditor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....39;य/आदेश को संसूचित किये जाने की तारीख से 03 माह + 01 माह (कुल 04 माह) के भीतर अपील दायर किये जाने की व्यवस्था है। आदेश दिनांक 16-05- 2024 को पारित और संसूचित है। प्रश्नगत अपील के सम्बन्ध में विधिक प्रावधान निम्नवत है :- उ० प्र० व....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Present) नहीं की जा सकी, अतिरिक्त एक माह की अवधि के भीतर अपील प्रस्तुत करने का अनुशात (Allow) कर सकता है। अतः दिनांक 16- 05-2024 से (तीन माह एक माह) चार माह की अवधि दिनांक 15-09-2024 को ही समाप्त हो गयी, जबकि अपीलार्थी द्वारा प्रश्नगत अपील दिना....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2327;या। माननीय न्यायालय द्वारा दिए गए निर्णय आदेश THE Hon'ble HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.02.2024, W.P.No.1324 of 2024 and W.M.P.No. 1358 of 2024, Great Heights Developers LLP vs Additional Commissioner Office of the Commissioner Of CGST & Central Excise, Chennai North Commissionerate No.26/1, Mahatma Gandhi Road, Chennai 600 034., Commissioner of GST Appeal -1, GST Bhawan, Main Building 2nd Floor, No.26/1, Mahatma Gandhi Road, Chennai 600 034 में कहा गया है कि "Under Section 107 of the CGST Act, the Appellate Authority does not have the power to condone delay beyond 120 days. अतः माननीय उच्च न्यायालय मद्रास के उक्त निर्ण&#2351....