M/S Campus Activewear Limited vs Commissioner
2024 Latest Caselaw 2095 UK

Uttarakhand High Court

M/S Campus Activewear Limited vs Commissioner on 10 September, 2024

Author: Pankaj Purohit

Bench: Pankaj Purohit

                                                   2024:UHC:6606



HIGH COURT OF UTTARAKHAND AT NAINITAL
             Writ Petition (M/S) No.955 of 2024

M/s Campus Activewear Limited                     --Petitioner
                      Versus

Commissioner, State Goods and Service
Tax & another                         --Respondents

Presence:-

     Mr. Tarun Pande and Mr. Ashish Agarwal, learned
     counsel for the petitioner.
     Mr. Suyash Pant, learned Standing Counsel for
     respondents.

Hon'ble Pankaj Purohit, J. (Oral)

1. By means of this writ petition the petitioner has challenged the order dated 26.09.2023 (Annexure 1 to the writ petition) whereby the penalty to the tune of Rs.8,32,612/- was imposed upon the petitioner for gross violation of the provision of Section 129 Sub Clause (III) of Central Goods and Service Tax, Act 2017 (hereinafter referred to GST Act) applicable to the State of Uttarakhand.

2. It is contended by learned counsel for the petitioner that against the said order the appeal is provided under Section 107 of the aforesaid Act of 2017 but due to some litigation before the this Court the appeal could not have been filed by the petitioner. Now, the litigation in SPA No.238 of 2024 M/s Thukral Steel Engineers vs. Deputy Commissioner, State Goods and Service Tax & Another has been reviewed and the avenue of filing the appeal against the order of penalty dated 26.09.2023 is opened to the petitioner. The

2024:UHC:6606 petitioner is ready to file appeal under the provisions of the Act of 2017 as stated above but due to pendency of the aforesaid Special Appeal, there occasioned a delay of 270 days in filing the appeal.

3. Now the learned counsel for the petitioner willing to file appeal but he wants interference of this Court by directing the appellate authority to visit the question of limitation liberally.

4. Learned counsel for the respondent State has no objection to the preposition submitted by learned counsel for the petitioner.

5. Accordingly, the writ petition is disposed of. Petitioner may file appeal before the appellate authority under Section 107 of the Act of 2017 within a week from the date of production of certified copy of this order. It is provided that learned appellate authority shall consider the question of delay in filing the appeal liberally in the light of the judgment dated 02.08.2024 passed by this Court in Special Appeal No.238 of 2023 M/s Thukral Steel Engineers vs. Deputy Commissioner, State Goods and Service Tax & Another.

(Pankaj Purohit, J.) 10.09.2024 Arti

DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH

ARTI SINGH COURT OF UTTARAKHAND, 2.5.4.20=487ed955e722ba65aab55409e686c12fb83a19325 e8b66890fbee418e7b69c0d, postalCode=263001, st=UTTARAKHAND, serialNumber=26DC90E00D839E3E8714131F235087D2D87 E133C57E7F4A7B2E734BE2521F982, cn=ARTI SINGH Date: 2024.09.10 19:34:14 +05'30'