2026 (4) TMI 1882

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....on 74 of the Central Goods and Service Tax Act, 2017 pertaining to the financial year from 1st April, 2020 to March, 2021 and order dated 03.03.2025 (Annexure P-7), whereby 1st Appellate Authority i.e Joint Commissioner of the State Tax, Bhopal Division has dismissed the appeal. 2. The petitioner has been running a business by way of a proprietorship firm under the trade name of Radisson Binakurwai Road Restaurant. The petitioner obtained a GST Number and a certificate. Thereafter, the respondent issued a notice under section 74 on 11.04.2023 (Annexure P-5). Vide DRC-01 demanding tax of Rs. 15,540,976/- along with interest and penalty. Again, the petitioner did not submit any response to the said show-cause notice as the said notice was ....

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....he personal hearing on 28.03.2024 and 13.12.2024 (Annexure P-7). No application for condonation of delay has been filed; therefore, the petitioner was throughout negligent in pursuing the remedies before the GST Authorities. Therefore, he cannot be permitted to invoke the jurisdiction of the writ court. The writ petition cannot be entertained in order to bypass the statutory remedy, avoiding the deposit 12% amount, and the delay in filing the appeal is beyond the period of limitation. 5. The Circular No. 132/2/2020-GST dated March 18, 2020 issued by the Board, clarifying in respect of appeals regarding the non-constitution of the Appellate Tribunal. The Circular states as under : "4.2 The Appellate Tribunal has not been constitu....