M/S Jai Kissan Irrigation vs. The Assistant Commissioner Of
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Cause title — parties, addresses and appearances
ORDER In this petition, the petitioner seeks the following reliefs:- "a) Set aside the impugned orders dated 30.09.22 bearing T.No/2022-2023 passed by the Assistant Commissioner of Commercial Taxes, Local Goods and Service Tax-110 for period July 2017 to March 2018, April 2018 to Mach 2019 and April 2019 to March 2020 (Annexure No. A1 to a3) and also set aside summary of orders dated 30.09.22 passed under Section 73 (9) of the KGST/CGST Act, 2017 bearing i) Order No. JCCT (A)/DGSTO-3/73 and 74/15/2021-22 (Annexure-B1)for period 2017-18 ii) Order No. JCCT (A)/DGSTO-3/73 and 74/15/2021-2022 (Annexure-B.2) for period 2018- 19) iii) Order No. JCCT(A)/DGSTO-3/73 and 74/15/2021-22 (Annexure-B3) for period 2019-20. NC: 2024:KHC:7493 b. Remit the matter to the first respondent for fresh reconsideration in accordance with law. c. Permit the petitioner to withdraw the appeals filed before first appellate authority bearing no. JCCT (Appeals)-3/T 304 to 306/2023-24 and grant such and further reliefs, as may be just, in the interest of justice. d. The petitioner prays this Hon'ble Court be pleases to set aside the orders dated 19/8/2023 passed by joint commissioner of Commercial Taxes (Appeals), Bangalore in JCCT (APPELLANT-3)/585/2023-24 (produced as Annexure G-1) JCCT (A-3)/586/2023- 24(produced as Annexure-G-2), JCCT(APPELLANT- 3)/587/2023-24 (produced Annexure-G3)"
Heard learned counsel appearing for the petitioner and learned HCGP for respondent and perused the material on record.
The material on record discloses that an ex-parte assessment order was passed on 30.09.2022 by respondent no.1 under Section 73(9) of the KGST/CGST Act, 2017 read with Rule 142 of the KGST/CGST Rules. Aggrieved by the same, the petitioner preferred an appeal before the First Appellate Authority on 15.06.2023. In response to the said appeal, the First Appellate Authority issued an endorsement dated 17.06.2023 on the ground that there was a delay of 258 days in filing the appeal and called NC: 2024:KHC:7493 upon the petitioner to show cause as why the appeal should not be dismissed as barred by limitation. Subsequently, the First Appellate Authority passed an order on 19.08.2023 dismissing the appeal as barred by limitation. Aggrieved by the impugned orders passed by First Appellate Authority, the petitioner is before this court by way of present petition.
As stated supra there was a delay of 258 days in filing
the appeal by the petitioner before the First Appellate Authority. in this context, it is relevant to state that the vide Notification (24/2023) dated 10.11.2023, respondents have extended period of limitation for filing an appeal by person before 31.03.2023 upto 31.01.2024. In the instant case, it is undisputed fact that, the impugned order passed by First Appellate Authority on 30.09.2022 and the petitioner would be entitled to file appeal before the First Appellate Authority on or before 31.03.2023. Under these circumstances, it is clear that the petitioner would be entitled to the benefit of extended period upto 31.01.2024 to file an appeal, which was filed by him on 15.06.2023. It is therefore, clear that by virtue of said notification dated 10.11.2023, the impugned endorsement dated 19.08.2023 vide Annexure-G1 to G3 dismissing the appeal NC: 2024:KHC:7493 as barred by limitation deserves to be set aside and the matter remitted back to the First Appellate Authority for reconsideration afresh in accordance with law on merits without reference to the delay in filing the appeal which stands condoned by virtue of notification dated 10.11.2023 and by this order.
In the result, I proceed to pass the following:- ORDER I. The petition is hereby allowed. II. The impugned order dated 19.08.2023 vide Annexure G1 to G3 is set-aside. III. The matter is remitted back to the First Appellate Authority for reconsideration afresh in accordance with on merits. IV. The First Appellate Authority shall provide sufficient and reasonable opportunity to the petitioner to produce pleadings, documents and also give him personal hearing and dispose of the appeal in accordance with law without reference to limitation, which stands NC: 2024:KHC:7493 condoned and concluded in favour of petitioner by this order. JUDGE NMS List No.: 1 Sl No.: 25 CT:SNN
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.