2026 (6) TMI 1284

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..../2025 passed by Commissioner (Appeals), Bhopal; but Order-in- Original dated 26/4/2024 passed by respondent No.3; as well as show-cause notice dated 27/12/2023 issued by respondent No.3; recovery notice dated 11/2/2026 issued by Assistant Commissioner, CGST, Bhopal; Notification No.56/2023-Central Tax dt.28/12/2023 issued by respondent No.1 and Notification No.CT-8-0005-2023-Se-1-V (CT(02) dated 12.1.2024 issued by respondent No.2. 2. Facts of the case, in brief, are that the Petitioner is a registered entity under the Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017 (hereinafter collectively referred to as the "GST Act"), holding registration number GSTIN:23AABCR7106G2ZQ. The Petitioner is....

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....w cause notices dated 12.01.2024. Consequently, without affording a meaningful opportunity of being heard or verifying the portal's downtime, the Adjudicating Authority proceeded to pass arbitrary, ex-parte Orders-in-Original (OIO) dated 26.04.2024, confirming the dynamic tax demands, interest, and penalties. 5. Learned counsel submitted that the Petitioner was completely unaware of the passing of the ex-parte OIOs as they were not communicated via the appropriate modes prescribed under Section 169 of the GST Act. Immediately upon learning of the recovery actions, the Petitioner preferred statutory appeals before the First Appellate Authority/Joint Commissioner of State Tax, Bhopal Division (Respondent No. 3). 6. However, via impu....

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....constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v. Union of India [2019] 70 GSTR 277 (Mad) and therefore the appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated. In order to remove difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations of the Council, has issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated December 3, 2019. It has been provided through the said Order that the appeal to the Tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the Presi....