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SYED QAMAR HASAN RIZVI
Santosh Traders Thru. Proprietor Santosh Kumar – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. background of tax appeal and ex-parte order. (Para 2 , 3 , 4 , 6 , 7) |
| 2. legal justification for appeal delay. (Para 5 , 8 , 9 , 10) |
| 3. court directs reassessment on merits. (Para 11 , 12 , 13 , 16 , 17) |
| 4. conclusion and remand for further proceedings. (Para 14 , 18) |
JUDGMENT
Syed Qamar Hasan Rizvi, J.
Heard Shri Sachin Srivastava, learned counsel for the petitioner, Shri Har Govind Singh, learned Additional Chief Standing Counsel for the State-opposite parties and perused the record.
2. The present petition has been filed challenging the order dated 26.12.2022 passed by the Additional Commissioner, Grade-2 (Appeal), State Tax, Gonda, U.P. (Opposite Party No.2) under Section 107 (11) of the Central Goods and Services Tax/U.P. Goods and Services Tax (hereinafter referred to as 'the CGST/SGST) in ARN No.AD0907220271457/2022 dismissing the appeal filed by the petitioner and also the impugned order dated 14.07.2021 passed by the Deputy Commissioner, Commercial Tax/GST, Khand-4, Gonda, U.P. (Opposite Party No.3) passed under Section 74 (9) of the C.G.S.T./S.G.S.T.
3. The contention of the learned counsel for the petitioner is that the petitioner is a proprietor engaged i
The court may condone delay in appeal proceedings under Section 107 of the Act, if justified.
The court ruled that personal hearing rights depend on a formal request by the assessee, and decisions on limitation for appeals under special statutes cannot be easily extended without valid justifi....
The court may condone delays in appeals due to exceptional circumstances such as pandemic impacts, enabling merits-based consideration.
The main legal point established in the judgment is the interpretation of the time period for filing an appeal under Section 107 of the CGST Act, considering the extension granted by the Hon’ble Supr....
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