TaxTMI 
TaxTMI 
2026 (8) TMI 1374
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....sed by respondent no. 2(Annexure P-1) and 03.07.2019 passed by respondent no. 3 Annexures P/2. 10.2 That this Hon'ble Court may, kindly, be pleased to direct the respondent no. 2 to decide the appeal of the on merits. 10.3 That, the Hon'ble Court may kindly be pleased to pass any other order, directions as it deems fit and proper in favour of the petitioner along-with the cost of the petition." 2. Facts in brief are that the petitioner firm deals with construction activities including purchase of steel, cement, pipes and other articles. Vide order dated 30.07.2019, the respondent No. 3 imposed tax liability, interest and penalty upon the petitioner with respect to period from October, 2018 to December, 2018. The matter ....
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....n order has been passed against it. He would submit that sufficient cause was shown before the appellate authority, but grounds raised were not considered. He would pray to allow this petition. He has placed reliance on the judgment passed by the High Court of Madras in the matter of M/s. Sri Mutharamman Traders. vs. The State Tax Officer and Another passed in W.P. No. 18890 of 2023. 4. On the other hand, Mr. Ajay Kumrani, Panel Lawyer would oppose. He would submit that notice was issued requiring presence of petitioner on 12.04.2019, again a notice dated 15.04.2019 was issued, but no-one appeared. With regard to demand raised by the answering respondent, it is contended that no-one appeared on said date, therefore, another notice was is....
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....d herein-below :- "107. Appeals to Appellate Authority (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Uni....
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....on may allow it to be presented within a further period of one month. 9. In the present case, as appeal was preferred by the petitioner under Section 107(1) of the Act of 2017 after expiry of 2 years, therefore, the appellate authority dismissed the appeal. 10. In the matter of Nandan Steels and Power Limited (supra), the Hon'ble Division Bench held that the Legislature has not provided any specific time limit for entertainment of an appeal after expiry of the period of limitation. Section 107(1) of Act of 2017 states that appeal may be filed within three months from the date on which the decision or order is communicated to such person, whereas, Section 107(4) of Act of 2017 states that on sufficient cause being shown, the Appellate ....