In a recent decision, the Allahabad High Court observed that the writ court is not in position to issue the writ of mandamus directing Central Government to include Sections 129 and 130 of the Central Goods and Service Tax Act, 2017 ( CGST Act ) in the Central Board of Indirect Taxes and Customs ( CBIC ) notification.
The counsel appearing on behalf of the petitioner submitted that a notification has been issued bearing No.53/2023-Central Tax by the Central Board of Indirect Taxes and Customs, Ministry of Finance, dated November 2, 2023, wherein the time to file appeal under sub-section (1) of Section 107 of the Central Goods and Services Act, 2017 has been extended till January 31, 2024.
The counsel however submitted that this notification only deals with the orders passed under Sections 73 and 74 of the CGST Act and does not take into account the orders passed under Sections 129 and 130 of the CGST Act.
The counsel has argued that it is highly discriminatory as this notification deals only with the orders passed under Sections 73 and 74 of the CGST Act and does not look into the penalty provisions under Sections 129 and 130 of the CGST Act and that these sections should have also been included in the said notification and this lacuna should be looked into by the Government.
A Single Bench of Justice Shekhar B. Saraf observed that “Upon due consideration, I am of the view that this Court is not in a position to issue a writ of mandamus directing the Central Government to include Sections 129 and 130 of the CGST Act in the said notification. However, I am of the view that the Government can very well consider adding these two Sections in the said notification, so that the benefit that has been provided for the orders passed under Sections 73 and 74 of the CGST Act can be extended to Sections 129 and 130 of the CGST Act.”
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