The Allahabad High Court directed the Central Board of Indirect Taxes, Ministry of Finance to consider extending the benefit of extension of time to file an appeal under Section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the act.
Brief Facts:
The Central Board of Indirect Taxes and Customs, Ministry of Finance, issued Notification No. 53/23- Central Tax dated 2nd November 2023, extending the time to file an appeal under Section 107(1) of the CGST Act till January 31, 2024, for orders passed under Section 73 and 74.
Contentions of the Petitioner:
The learned counsel appearing on behalf of the petitioner submitted that notification only deals with the orders passed under Sections 73 and 74 of the Act and does not take into account the orders passed under Sections 129 and 130 of the Act and it is highly discriminatory as this notification deals only with the orders passed under Sections 73 and 74 of the Act and does not look into the penalty provisions under Sections 129 and 130 of the Act.
Observations of the court:
The court stated that it is not in a position to issue a writ of mandamus directing the Central Government to include Sections 129 and 130 of the Act in the said notification. The court, however further stated 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 Act can be extended to Sections 129 and 130 of the Act.
The court further directed the Central Board of Indirect Taxes, and the Ministry of Finance to look into the matter and further directed the counsel of the petitioner to implead the Central Board of Indirect Taxes and Customs and G.S.T. Council as respondents during the course of the day.
The decision of the Court:
The court adjourned the matter sine die with liberty granted to the counsel appearing on behalf of the petitioner to mention the same at the appropriate time.
Case Title: M/S Veira Electronics Private Limited vs. State of U.P. and Ors.
Coram: Hon’ble Mr. Justice Shekhar B. Saraf
Case No.: WRIT TAX No. - 1188 of 2023
Advocate for the Petitioner: Mr. Shubham Agrawal
Advocate for the Respondent: C.S.C.
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