The Kerala High Court directed to file appeal in the matter relating to extension of time for filing appeal against orders passed under Section 73/74 of the Central Goods and Service Tax Act, 2017 ( CGST Act ).
The writ petition has been filed impugning the assessment order dated 20.06.2022 passed by the 1st respondent. The counsel for the petitioner submitted that the time for filing the appeal against orders passed under Section 73/74 of the CGST/SGST Act, 2017, has been extended up to 31.01.2024, in view of the notification No.53/2023 dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid fact, the present writ petition is disposed of with liberty to the petitioner to file appeal under Section 107 of the CGST/SGST Act, 2017 against the assessment order 20.06.2022, before 31.01.2024 and if the petitioner files appeal before 31.01.2024 against the assessment order, the appeal should be heard and decided on merits.”
“Earlier appeal was rejected only on the ground of delay and as the time has been extended of filing the appeal up to 31.01.2024, the earlier order shall not come in a way of the Appellate Authority to decide the appeal on merits. With the aforesaid direction, the present writ petition stands finally disposed of” the Court concluded.
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