TaxTMI 
TaxTMI 
2026 (8) TMI 707
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....tting aside the impugned order-in-appeal dated 11.06.2024 passed under Section 107 of the Central Goods and Services Tax Act, 2017 (for short 'the Act'). FACTS OF CASE 3. The petitioner is engaged in the supply of service, was issued Notice dated 07.09.2021 under Section 74 of the Act, alleging evasion of tax. The petitioner filed reply to the Show Cause Notice pointing out that it was only a case of belated filing of returns for a period of five months and subsequently filed the returns along with applicable tax, interest and penalty. Hence, there is no question of evasion of tax or imposition of penalty. Thereafter, the order in original dated 27.01.2023 was passed under the provision of Section 74 of the Act and the copy of the phy....
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....beyond the period of limitation and the notification would apply to those appeals which were already rejected on the ground of limitation and also to those appeals which were required to be filed before the cut off date of 31.01.2024. Since in the present case, the petitioner has filed the appeal on 28.12.2023, the same is required to be decided on merits. 4.1 In support of his submissions, learned advocate Mr. Sheth has relied upon the decision of this Court in the case of Safal Developers & Anr V. State of Gujarat & Anr. (2017) 99 VST 461. SUBMISSIONS ON BEHALF OF THE RESPONDENT 5. Learned Senior Standing Counsel Mr. Jani appearing for the respondent has submitted that the Notification dated 02.11.2023, would not apply in the cas....
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....T Council Meeting held on 07.10.2023. The GST Council was apprised of with the decisions of the appellate authorities in rejecting the appeals on the ground of delay, in those cases where the demand or demand orders for initiation of recovery proceedings under Section 79 of the Act, were received after a lapse of time prescribed for filing of the appeals. It was noticed that the many of the appeals were filed beyond the limitation period are either pending before the appellate authorities or were rejected for non adherence to the time period specified under Section 107(1) of the Act. The Council was conscious of the facts that the appeals were likely to be rejected, in view of limited power of the appellate authority to condone any delays a....
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....d specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases: 2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of Section 107 of the said Act, on or before 31 day of January 2024:- Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the s....
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....ls the conditions mentioned in paragraph No. 3. The case of present petitioner, is to be examined in light of the outer cut-off date i.e. 31.01.2024, which enables the taxpayer to file an appeal, if the appeal has been rejected on the ground of delay. The conditions prescribed under paragraph No. 3 of the Notification dated 02.11.2023, would operate in following contingencies:- (1) for those tax payers, who could not file an appeal within limitation, period, (2) and the appeals which are filed and rejected on the ground of delay. (3) where the appeals which are pending before the appellate authorities, before the issuance of the Notification dated 02.11.2023. (4) and those appeals which were to be filed w....