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S. VISHWAJITH SHETTY
Bismilla Earth Movers – Appellant
Versus
State of Karnataka – Respondent
ORDER :
1. The instant writ petition under Articles 226 and 227 of the Constitution of India is filed assailing the order at Annexure-D dated 03.06.2023, passed by the 2nd respondent in proceedings bearing T.No. 167/23-24.
2. Heard the learned counsel for the parties.
3. Facts leading to filing of this writ petition as revealed from the records narrated briefly are; the petitioner who is a proprietary concern, registered under the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the KGST Act of 2017’) and under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act of 2017’), is engaged in the business of excavation of earth at mining head and supplies trippers to iron factories situated in and around Sandur, Hospet and Bellary of Karnataka. The petitioner was issued with a Show Cause Notice under Section 65 of the KGST Act of 2017 by respondent No. 1 and in response to the said notice, petitioner had produced books of accounts/records and documents to the respondent No. 3 Office in connection with the audit proceedings. Respondent No. 3 after verifying all the records and books of accounts of the petitioner, had passed an order u
Point of Law : Any appeal which is preferred beyond the period indicated under Sections 107(1) and 107(4) of the KGST Act of 2017, cannot be entertained by the Appellate Authority.
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
The appellate authority under the APGST Act cannot condone delays beyond the one-month limit specified in Section 107(4), excluding broader provisions of the Limitation Act.
The Appellate Authority under the Jammu & Kashmir Goods and Services Tax Act, 2017 cannot condone delay in filing appeals beyond the statutory limit of one month after three months, as the Act exclud....
The court affirmed that while the CGST Act imposes strict limitations on appeals, such limitations do not apply in writ proceedings, allowing for the restoration of the appeal based on merits.
The appellate authority under the Jammu & Kashmir GST Act cannot condone delays beyond thirty days for filing appeals, and the High Court's extraordinary jurisdiction does not permit overriding this ....
The application of the Limitation Act, 1963 does not apply to Section 107 of the Central Goods and Services Tax Act, 2017, and there is complete exclusion of Section 5 of the Limitation Act in specia....
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